【摘要】：2008年的金融世界又遭受了一次嚴重的打擊，席卷全球的金融危機再次讓我們意識到：銀行的不良資產(chǎn)仍然是金融體系的風險所在，在金融危機中扮演了幫兇的角色，不僅對銀行及金融業(yè)的改革構(gòu)成障礙，也對整個國民經(jīng)濟的運行造成不良影響。我國銀行由于歷史的原因積累了大量不良資產(chǎn)，雖然在不斷地摸索和處置不良資產(chǎn)的過程中也取得了一些顯著地成果，但是新的不良資產(chǎn)仍在不斷產(chǎn)生。這嚴重影響了金融安全和金融秩序，預防和化解金融風險的重中之重就是卓有成效的處置銀行的不良資產(chǎn)，而要實現(xiàn)有效處置不良資產(chǎn)，必須先對其價值進行評估，全面分析其價值，為處置提供合理的參考價格，由此，，對于資產(chǎn)評估領域來說這既是機遇又是挑戰(zhàn)，因為傳統(tǒng)評估主要是對物權(quán)和債權(quán)的評估研究，對債權(quán)尤其是銀行不良資產(chǎn)這一特殊債權(quán)的評估尚缺乏有效地操作規(guī)范，評估中還有很多新情況和新問題需在理論和方法上進行探討，本文就是在這樣一個環(huán)境下進行探討的。文章主要從四個方面進行分析：第一部分主要介紹了選定銀行不良資產(chǎn)作為研究課題的原因和銀行不良資產(chǎn)的現(xiàn)實狀況，并對銀行不良資產(chǎn)有關方面的知識進行了闡述。第二部分是論文的重點部分，從債務企業(yè)的償還債務的實際能力和不良資產(chǎn)債權(quán)兩個方面的評估對銀行不良資產(chǎn)進行討論，討論了包括各種評估的特點，原理和程序以及實際的操作方法等等。第三部分通過列舉案例把評估方法具體運用起來，并通過比較說明選擇方法的原因及結(jié)果有什么不同。第四部分則主要對我國銀行不良資產(chǎn)評估進行了總結(jié)并對存在的問題提出自己的建議。
[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.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.3

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