中国城市商业银行不良资产处置与盘活模式研究

发布时间：2018-03-11 00:12

本文选题：城市商业银行　切入点：不良资产　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：城市商业银行是我国银行业的重要组成部分和特殊群体。经过十八年的发展，城市商业银行正快速发展，成为我国银行金融体系的重要成员，对于促进城市区域经济的发展、服务城市金融等发挥了重要作用。银监会2012年商业银行主要监管指标情况表表明：按照“五级分类法”，城市商业银行第四季度末不良贷款额是419亿元，不良贷款率是0.81%，虽然不良资产率维持在较低的水平，但城市商业银行的不良资产的绝对量仍很大，制约城市商业银行经营发展。因此，加强城市商业银行不良资产的处置，提高不良资产的处置效率，减少城市商业银行不良资产带来的风险，提升城市商业银行行业竞争力和运营活力，成为金融监管机构和城市商业银行自身面临的一个重要课题。本文主要研究我国城市商业银行不良资产处置与盘活模式选择问题。首先详细介绍城市商业银行不良资产处置与盘活中资产处置与盘活理论基础，分析我国城市商业银行不良资产处置存在的问题，揭示城市商业银行不良资产的特点和成因，得出结论，历史存在的不良资产包袱、贷款企业经营不善以及缺乏有效的风险监管机制是造成城市商业银行不良资产量庞大的主要原因。其次在借鉴、比较国内外商业银行不良资产处置与盘活的经验的基础上，通过对城市商业银行不良资产处置与盘活模式的分析，最后提出适应我国城市商业银行不良资产处置与盘活的模式。现阶段城市商业银行可以将不良资产与地方政府划拨资产进行置换，实现好坏资产的有效剥离，，与金融资产管理公司合作处置与盘活不良资产，借用其专业的资产处置经验和方式，一些实力雄厚的城市商业银行也可以组建专业资产管理公司处置不良资产。此外，城市商业银行自身应进行内部资源重组，优化资产风险监管机构，采取分类与集中相结合的手段，有效处置与盘活城市商业银行不良资产。城市商业银行不良资产处置与盘活问题一直得到我国金融监管机构和城市商业银行自身的重视。城市商业银行不良资产的产生既有不同于一般商业银行的历史体制因素，也有因贷款企业经营管理不善而变成的不良资产，银行自身风险监管不严以及公司治理机构不完善等共性因素。城市商业银行不良资产过多，导致银行资产风险增加，阻碍城市商业银行经营发展，不利于充分发挥城市商业银行服务区域地方金融的作用。因此，我们可以将不良资产与地方政府划拨资产进行置换，与金融资产管理公司合作处置，组建专业资产管理公司，进行内部资源重组，采用分类与集中处置相结合的手段，处置与盘活城市商业银行不良资产,这些都有利于城市商业银行提高资产质量和降低不良资产存量，对我国城市商业银行以及银行金融行业都有重要意义。
[Abstract]:The city commercial bank is an important part and special group of the banking industry in our country. After 18 years of development, the city commercial bank is developing rapidly and becoming an important member of the banking financial system of our country, which will promote the development of the urban regional economy. In 2012, the CBRC showed that according to the "five-level classification", the amount of non-performing loans at the end of the 4th quarter of urban commercial banks was 41.9 billion yuan. The ratio of non-performing loans is 0.81.Although the ratio of non-performing assets is maintained at a relatively low level, the absolute amount of non-performing assets of urban commercial banks is still very large, which restricts the development of urban commercial banks. Therefore, we should strengthen the disposal of non-performing assets of urban commercial banks. To improve the disposal efficiency of non-performing assets, to reduce the risk of non-performing assets of urban commercial banks, to enhance the competitiveness and operational vitality of urban commercial banks has become an important issue facing the financial regulatory bodies and the city commercial banks themselves. This paper mainly studies the problem of how to choose the mode of disposal and activation of non-performing assets in urban commercial banks. Firstly, the theoretical basis of disposal and activation of non-performing assets in urban commercial banks is introduced in detail. This paper analyzes the problems existing in the disposal of non-performing assets of urban commercial banks in China, reveals the characteristics and causes of non-performing assets of urban commercial banks, and draws a conclusion that the historical burden of non-performing assets exists. The poor management of loan enterprises and the lack of effective risk supervision mechanism are the main reasons for the huge amount of non-performing assets of urban commercial banks. Secondly, on the basis of comparing the experience of disposal and revitalization of non-performing assets of commercial banks at home and abroad, Through the analysis of the mode of disposal and revitalization of non-performing assets in urban commercial banks, Finally, the paper puts forward the mode of dealing with and revitalizing the bad assets of the city commercial banks in China. At the present stage, the city commercial banks can replace the bad assets with the assets allocated by the local governments, and realize the effective stripping of the good and bad assets. Working with financial asset management companies to deal with and invigorate non-performing assets, and borrowing their professional asset disposal experience and methods, some powerful urban commercial banks can also set up professional asset management companies to dispose of non-performing assets. Urban commercial banks should reorganize their own internal resources, optimize asset risk supervision institutions, and effectively dispose and invigorate non-performing assets of urban commercial banks by means of combining classification with concentration. The problem of the disposal and revitalization of non-performing assets in urban commercial banks has been attached great importance to by our financial regulatory bodies and the city commercial banks themselves. The emergence of non-performing assets of urban commercial banks has some historical institutional factors different from those of ordinary commercial banks. There are also common factors such as bad assets caused by poor operation and management of loan enterprises, inadequate supervision of banks' own risks and imperfect corporate governance institutions. Too many non-performing assets of urban commercial banks lead to increased risk of bank assets. Hindering the development of urban commercial banks' operation and development is not conducive to giving full play to the role of urban commercial banks in serving regional local finance. Therefore, we can replace non-performing assets with assets allocated by local governments. Cooperate with the financial asset management company to dispose, set up the specialized asset management company, carry on the internal resource reorganization, adopt the method of the combination of classification and centralized disposal, dispose and activate the non-performing assets of the city commercial bank, All these are beneficial to the city commercial banks to improve the quality of assets and reduce the stock of non-performing assets, which is of great significance to the city commercial banks and the banking and financial industry of our country.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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