银行不良资产评估的方法及应用
发布时间：2018-11-28 09:33
【摘要】：2008年的金融世界又遭受了一次严重的打击，席卷全球的金融危机再次让我们意识到：银行的不良资产仍然是金融体系的风险所在，在金融危机中扮演了帮凶的角色，不仅对银行及金融业的改革构成障碍，也对整个国民经济的运行造成不良影响。我国银行由于历史的原因积累了大量不良资产，虽然在不断地摸索和处置不良资产的过程中也取得了一些显著地成果，但是新的不良资产仍在不断产生。这严重影响了金融安全和金融秩序，预防和化解金融风险的重中之重就是卓有成效的处置银行的不良资产，而要实现有效处置不良资产，必须先对其价值进行评估，全面分析其价值，为处置提供合理的参考价格，由此，，对于资产评估领域来说这既是机遇又是挑战，因为传统评估主要是对物权和债权的评估研究，对债权尤其是银行不良资产这一特殊债权的评估尚缺乏有效地操作规范，评估中还有很多新情况和新问题需在理论和方法上进行探讨，本文就是在这样一个环境下进行探讨的。文章主要从四个方面进行分析：第一部分主要介绍了选定银行不良资产作为研究课题的原因和银行不良资产的现实状况，并对银行不良资产有关方面的知识进行了阐述。第二部分是论文的重点部分，从债务企业的偿还债务的实际能力和不良资产债权两个方面的评估对银行不良资产进行讨论，讨论了包括各种评估的特点，原理和程序以及实际的操作方法等等。第三部分通过列举案例把评估方法具体运用起来，并通过比较说明选择方法的原因及结果有什么不同。第四部分则主要对我国银行不良资产评估进行了总结并对存在的问题提出自己的建议。
[Abstract]:The financial world suffered another blow in 2008, and the global financial crisis once again made us realize that banks' non-performing assets are still a risk to the financial system and have played an accomplice role in the financial crisis. It is not only an obstacle to the reform of banking and finance, but also a bad influence to the operation of the whole national economy. Chinese banks have accumulated a large number of non-performing assets due to historical reasons. Although they have made some remarkable achievements in the process of exploring and disposing of non-performing assets, new non-performing assets are still emerging. This has seriously affected financial security and financial order. The most important thing to prevent and defuse financial risks is to effectively dispose of the bad assets of banks. In order to achieve effective disposal of non-performing assets, we must first evaluate their value. The comprehensive analysis of its value provides a reasonable reference price for the disposal. Therefore, it is both an opportunity and a challenge for the field of asset evaluation, because the traditional evaluation is mainly an evaluation of real rights and claims. The evaluation of creditor's right, especially the special creditor's right of bank's non-performing assets, is still lack of effective operation standard, and there are many new situations and problems need to be discussed in theory and method in the evaluation. This paper is to discuss it in such an environment. The article mainly carries on the analysis from four aspects: the first part has mainly introduced the reason which selects the bank non-performing assets as the research topic and the bank non-performing assets reality condition, and has carried on the elaboration to the bank non-performing assets related aspect knowledge. The second part is the key part of the paper, from the debt enterprises' actual ability to repay the debt and non-performing assets debt evaluation of two aspects of the non-performing assets of the bank to discuss, including the characteristics of various assessments, Principles and procedures, practical methods of operation, etc. The third part uses the evaluation method by enumerating cases, and explains the reasons and results of the selection method by comparison. The fourth part summarizes the appraisal of the bad assets of Chinese banks and puts forward some suggestions on the existing problems.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3
本文编号：2362475
[Abstract]:The financial world suffered another blow in 2008, and the global financial crisis once again made us realize that banks' non-performing assets are still a risk to the financial system and have played an accomplice role in the financial crisis. It is not only an obstacle to the reform of banking and finance, but also a bad influence to the operation of the whole national economy. Chinese banks have accumulated a large number of non-performing assets due to historical reasons. Although they have made some remarkable achievements in the process of exploring and disposing of non-performing assets, new non-performing assets are still emerging. This has seriously affected financial security and financial order. The most important thing to prevent and defuse financial risks is to effectively dispose of the bad assets of banks. In order to achieve effective disposal of non-performing assets, we must first evaluate their value. The comprehensive analysis of its value provides a reasonable reference price for the disposal. Therefore, it is both an opportunity and a challenge for the field of asset evaluation, because the traditional evaluation is mainly an evaluation of real rights and claims. The evaluation of creditor's right, especially the special creditor's right of bank's non-performing assets, is still lack of effective operation standard, and there are many new situations and problems need to be discussed in theory and method in the evaluation. This paper is to discuss it in such an environment. The article mainly carries on the analysis from four aspects: the first part has mainly introduced the reason which selects the bank non-performing assets as the research topic and the bank non-performing assets reality condition, and has carried on the elaboration to the bank non-performing assets related aspect knowledge. The second part is the key part of the paper, from the debt enterprises' actual ability to repay the debt and non-performing assets debt evaluation of two aspects of the non-performing assets of the bank to discuss, including the characteristics of various assessments, Principles and procedures, practical methods of operation, etc. The third part uses the evaluation method by enumerating cases, and explains the reasons and results of the selection method by comparison. The fourth part summarizes the appraisal of the bad assets of Chinese banks and puts forward some suggestions on the existing problems.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3
【参考文献】
相关期刊论文 前10条
1 曲悦;赵颖初;;我国资产证券化增级方式探究与改进[J];中国城市经济;2011年21期
2 柳源;;城市商业银行不良资产处置中存在问题分析与措施[J];财经界;2010年01期
3 孟晓明;;浅论不良资产处置中债权催收报纸公告的效力[J];产权导刊;2008年03期
4 李鹏雁;;商业银行不良资产证券化风险分析[J];燕山大学学报;2009年06期
5 李双喜;;后金融危机时代的商业银行不良资产证券化研究[J];福建商业高等专科学校学报;2010年01期
6 刘周辉;;论债转股过程中存在的问题及对策[J];法制与社会;2009年15期
7 刘欣淼;;从次贷危机看资产证券化的异化与未来发展[J];法制与社会;2009年34期
8 罗文;;浅析国有商业银行不良资产的法律成因及防范[J];经营管理者;2009年01期
9 宋丽;;我国商业银行不良资产处置的若干问题思考[J];消费导刊;2009年04期
10 安启雷;武安江;;我国商业银行不良资产的形成原因分析[J];区域金融研究;2009年05期
相关硕士学位论文 前2条
1 徐灵枝;论不良资产处置中的法律问题[D];华南理工大学;2010年
2 喻小梅;我国股份制商业银行不良资产管理研究[D];西南财经大学;2008年
本文编号：2362475
本文链接：https://www.wllwen.com/guanlilunwen/bankxd/2362475.html
