R银行不良资产管理研究

发布时间：2019-02-26 16:49

【摘要】：作为地方产业建设提供资金扶持的关键部分,城市商业银行在我国各地区都属于金融体系中的重要一环,其稳定发展对于地区金融环境,加速地方产业建设和社会稳定都有着重要的作用。但是在长期的发展过程中,许多筹备上市的城商行为了达到上市的要求,采取扩大逾期贷款规模、不良资产出表等方式掩盖不良资产规模。针对于上述问题,本文以Basel2为基本的风险管理理论基础,对商业银行不良资产进行了概念界定的基础上,按照学术界关于商业银行不良资产管控的理论标准和银行业监管部门关于商业银行不良资产的控制标准,分析中国商业银行不良资产状况、测度和评价商业银行不良资产管理情况,对揭示不良资产所面临的问题进行深入的分析和研究。本文以R银行为例,首先回顾了城市商业银行不良资产管理的相关理论及学术研究情况,以Basel2为银行风险框架理论,分析银行不良资产含义、不良贷款分类及主要类型以及防范贷款风险和管控不良资产的相关理论,为论文后续研究奠定理论基础。其次,文章以R银行为案例,解析城市商业银行不良资产状况及其影响,分析R银行不良资产管理方案及措施。再次,分析和识别R银行不良资产管理中存在问题及成因。研究发现,R银行不良资产管理中存在处置方法体系不健全、不良资产存量控制不严格、信息不对称导致不良资产评估结果失真、内部不良资产处置缺乏效率等问题,而导致R银行不良资产管理问题原因较为复杂、受到多方面因素的影响,其中制度性因素与市场性因素双重叠加是根本原因。最后,本文围绕提升R银行的综合管理能力,从有效处置长期积累的不良资产视角,提出相关建议:一是重视与产权交易机构合作,有效处置不良资产;二是争取政府及部门支持,采用PE模式和信托方法,有效处置不良资产;三是规范内部管控技术规程及标准,防止产生新的不良资产。本课题得出结论如下:不良资产在其形成过程中具有客观性,但是由于其产生的国家和时间以及产生的银行存在较大的差异性,所以最终会导致其资产情况存在较大的区别。同各国外部分析可知,宏观环境对银行不良资产的形成具有较大的影响,一旦银行发生不良资产的剥离,那么银行在信贷管理以及风险等管理方面依旧存在较严重的问题,这样反而会造成银行资产问题的反弹。创新结论如下:(1)针对R银行正在着手开展的不良资产证券化案例进行深入探讨,侧重于该银行当前所应用的具体方法而提出相应的见解。(2)从R银行的不良资产处置方式中,提取出了适用于我国城市商业银行不良资产处置的合理化建议。
[Abstract]:As a key part of providing financial support for local industrial construction, urban commercial banks belong to an important part of the financial system in all regions of our country, and their stable development is of great importance to the regional financial environment. Accelerating local industrial construction and social stability play an important role. However, in the long-term development process, in order to meet the requirements of listing, many commercial banks in preparation for listing take measures such as enlarging the overdue loan size, non-performing assets out of the table and other ways to cover up the scale of non-performing assets. In view of the above problems, this paper takes Basel2 as the basic theoretical basis of risk management, and defines the concept of non-performing assets of commercial banks on the basis of the concept. According to the academic theoretical standards on the control of non-performing assets of commercial banks and the control standards of banking regulatory departments on non-performing assets of commercial banks, this paper analyzes the situation of non-performing assets of commercial banks in China. This paper measures and evaluates the management of non-performing assets of commercial banks, and makes a thorough analysis and research on the problems faced by non-performing assets. Taking R bank as an example, this paper firstly reviews the related theories and academic research of non-performing assets management of city commercial banks, and analyzes the meaning of non-performing assets of banks by taking Basel2 as the framework theory of bank risk, and analyzes the meaning of non-performing assets of banks. The classification and main types of non-performing loans as well as the related theories of preventing loan risk and controlling non-performing assets lay a theoretical foundation for the follow-up study of the thesis. Secondly, taking R bank as an example, this paper analyzes the situation and influence of non-performing assets of city commercial banks, and analyzes the management schemes and measures of non-performing assets of R banks. Thirdly, analyze and identify the problems and causes in the management of non-performing assets of R bank. It is found that there are some problems in the management of non-performing assets in R bank, such as the imperfect disposal method system, the lack of strict control of the non-performing assets stock, the asymmetry of information leading to the distortion of the evaluation results of the non-performing assets, and the lack of efficiency in the disposal of The causes of the management problems of non-performing assets in R banks are complicated and affected by many factors, among which the double superposition of institutional factors and market factors is the fundamental reason. Finally, this paper focuses on enhancing the comprehensive management ability of R bank, from the perspective of effective disposal of long-term accumulation of non-performing assets, put forward relevant suggestions: first, attach importance to cooperate with property rights trading institutions, effectively dispose of non-performing assets; The second is to win the support of the government and departments, adopt the PE mode and trust method to dispose the non-performing assets effectively; thirdly, standardize the technical regulations and standards of internal control to prevent the production of new non-performing assets. The conclusion of this paper is as follows: non-performing assets have objectivity in the process of formation, but because of the great differences in the country and time and the generated banks, it will eventually lead to a great difference in the asset situation of the non-performing assets. The external analysis shows that the macro-environment has a great influence on the formation of non-performing assets of banks. Once the banks divest of non-performing assets, then there are still serious problems in the management of credit and risk, and so on. This, on the contrary, will cause a rebound in the bank's asset problems. The innovative conclusions are as follows: (1) the case of non-performing asset securitization that R Bank is working on is discussed in depth. This paper focuses on the specific methods used by the bank and puts forward corresponding opinions. (2) from the disposal mode of non-performing assets of R bank, some reasonable suggestions are extracted for the disposal of non-performing assets of urban commercial banks in China.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

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