In recent years, the government gradually opens the new bank establishment, causes the financial organ to enter another competition the time. However because the petroleum crisis causes the inflation, the original material rise, the interest rate undulation to be frequent, the industrial field and the finance service sector's control relaxes or relieves the limiting condition, causes many investments services multiplex, the negotiable securities, the liberalization and the internationalization. Furthermore, because under the financial service multiplication transformation, its service area separates day by day fuzzily, the financial organ should truly understand the bank storm danger spot, establishes the good risk management system, conforms to principle of the organization safe steady transport business. The new Basel capital accord reached an agreement already is regarded as one of international finance overseeing standards; In its agreement regarding the credit risk credit appraisal, the final goal is expected the silver behavior establishment innate internal credit comments and so on the system (IRB) reflects bank itself the management essence. The computation credit risk standard method and the interior comment and so on the law may say is the important angle in new Basel capital accord , the interior to comment and so on the law is according to 1988 the old version reached an agreement made the revision. This research also aims at in the new old version and new edition the credit risk in the risk weights, carries out the standard, various countries' implementation present situation, and makes the share questionnaire survey to understand our country finance industry and the enterprise regarding the new edition procedure, do again with Europe and America alternately compares. The expectation penetrates these comparative analyses, can discover difference and the improvement revises the place, provides our country financial organ and the proper authorities, faces up to the risk management transport business of regarding the organization importance, truly achieved so-called and international connects rails the goal.