商业银行外汇信贷资产质量是银行整个信贷质量的重要组成部分，建立健全商业银行外汇信贷资产风险的防范化解体系成为摆在商业银行面前的一大课题。建议各行应重视健全外汇信贷风险监督制约机制。一是坚持外汇信贷审贷分离、分级审批的原则。按审贷机构分设的原则、分别设立信 The quality of foreign exchange credit assets of commercial banks is an important part of the entire credit quality of banks. It is a major task for commercial banks to set up and improve a precautionary system to prevent and reduce the risks of foreign exchange credit assets in commercial banks. It is suggested that all banks should attach importance to sound supervision and control mechanism of foreign exchange credit risk. First, adhere to the principle of separating and classifying foreign exchange credit approval loans. According to the principle of separate credit agency, respectively, the establishment of a letter