中文：

金盾指标是一种用于评估银行信贷资产安全性的指标，它由中国人民银行于1997年制定，是银行业重要的监管指标之一。金盾指标的计算方法是将银行表内、表外的不良信贷资产，包括贷款本金、应收利息和垫款等，与银行总资产之比，再乘以100%，得出一个百分比数值。

金盾指标的意义在于，它能够反映银行信贷资产的质量和安全性，帮助银行及时发现和解决信贷风险问题。同时，金盾指标也是监管部门对银行业进行监管和评估的重要依据，通过金盾指标的分析和比较，可以发现银行信贷资产存在的问题和风险点，及时采取相应的风险控制措施。

在实践中，金盾指标的应用已经得到了广泛的认可和推广。许多银行都将金盾指标作为内部管理和考核的重要指标之一，通过对金盾指标的监测和分析，及时发现和解决信贷风险问题，保障银行资产的安全性和稳定性。

总的来说，金盾指标是一种重要的银行业监管指标，它能够反映银行信贷资产的质量和安全性，帮助银行及时发现和解决信贷风险问题，保障银行资产的安全性和稳定性。

英文：

The Golden Shield Index is an index used to evaluate the safety of bank credit assets. It was developed by the People's Bank of China in 1997 and is one of the important regulatory indexes in the banking industry. The calculation method of the Golden Shield Index is to take the ratio of bad credit assets, including loan principal, overdue interest and advances, to the total assets of the bank, multiply it by 100% to obtain a percentage value.

The significance of the Golden Shield Index lies in that it can reflect the quality and safety of bank credit assets, help banks timely detect and resolve credit risk issues. At the same time, the Golden Shield Index is also an important basis for regulatory authorities to supervise and evaluate the banking industry. Through the analysis and comparison of the Golden Shield Index, problems and risk points in bank credit assets can be found, and corresponding risk control measures can be taken in a timely manner.

In practice, the application of the Golden Shield Index has been widely recognized and promoted. Many banks regard the Golden Shield Index as one of the important indicators for internal management and assessment. By monitoring and analyzing the Golden Shield Index, credit risk issues can be detected and resolved in a timely manner to ensure the safety and stability of bank assets.

In summary, the Golden Shield Index is an important banking regulatory index that reflects the quality and safety of bank credit assets, helps banks detect and resolve credit risks in a timely manner, and ensures the safety and stability of bank assets.