银行不良资产评估方法研究【必威体育精装版.pdfVIP

内容提要 银行不良资产评估是应我国银行不良资产处置定价的需要而提出的 构建 一套完整的评估方法体系是满足这一需要的关键 但在我国银行不良资产评估 实践中存在着许多问题 如现行评估方法不适用于银行不良资产评估 评估结 果远高于实际处置价格 评估人员对银行不良资产的复杂性和特殊性了解不深 选用评估方法不当 评估所需的大量信息资料不易获得 现行评估方法的适用 存在一定局限性等 基于此 本文对银行不良资产评估方法进行了研究 文章 从银行不良资产评估概述入手 定义了银行不良资产和银行不良资产评估的相 关概念 并着眼银行不良资产评估相关理论 对银行不良资产评估方法进行基 础分析 在此基础上 评述了国外银行不良资产评估方法 指出其适用于我国 银行不良资产评估的局限性 并针对我国银行不良资产评估中存在的问题 指 出构建我国银行不良资产评估方法体系应遵循的原则 继而 提出一个包括以 债务人为评估对象和以债权资产为评估对象的评估方法体系 详细阐述了每种 评估方法的评估思路 假设前提和评估程序 并选用案例分析了几种评估方法 的具体应用 本文总结得出 银行不良资产评估方法必须与银行不良资产的特 性相适应 必须真实反映银行不良资产价值 必须满足特定处置方式的需要 必须体现完整的评估价值体系 我国银行不良资产评估方法体系必须按照评估 对象的不同而构建 即分别以债务人和债权资产为评估对象构建我国银行不良 资产评估方法体系 Abstract To meet the needs of reasonably pricing non-performing assets (NPAs) in commercial banks, NPAs assessment has been carried out and the key is to construct a series of assessment approaches. First, the paper defines and/or re-defines NPAs, value of NPAs and NPAs assessment and points out that NPAs are mismatched assets of banks, among which non-performing loans resulting from broken industry chain, i.e. loans being converted into commodities or other physical assets to play an industrial function in certain industry have not been converted back to money funds to pay off banks, loans are not performing. As of value of NPAs, we need to understand the concept with points of dynamic and static views. On the one hand, NPAs are recognized by banks on the basis of the condition of assets at a point in time, the value of NPAs is decided by its revenues possibly earned at just the time point. On the other hand, factors changing with time will have effects on bank assets, specially on NPAs, so NPAs are of quite different value at different points in time. And NPAs are of great future revenues to investors and