【作者】 龚菊明；

【导师】 贝政新；

【作者基本信息】 苏州大学 ， 金融学， 2007， 硕士

【摘要】 金融不良资产评估是伴随着资产管理公司的成立和使命而出现的新生事物,在金融资产管理公司运用各种手段处置金融不良资产、实现经营目标的过程中,评估发挥着指导处置价格、监督处置行为、衡量处置效果等至关重要的作用。由于金融不良资产的特殊性,金融不良资产评估业务远比一般性资产评估业务复杂,进行全面、系统的研究,以探索金融不良资产评估的发展方向并解决相关的理论难题具有十分重要的现实意义。本文从金融不良资产评估的特殊性出发,说明了研究背景和选题意义。阐述了资产评估的理论基础和技术方法;分析了金融不良资产评估存在的各种主要问题;规范了金融不良资产评估业务的界定、评估对象的确定、价值类型的选择、评估程序的要求、信息披露的规定等基本内容;提出了金融不良资产评估的技术框架和改善金融不良资产评估的建议和对策。更多还原

【Abstract】 Followed by the establishment of assets management companies, financial bad assets assessment has emerged. Financial assets management companies make every endeavor to deal with financial bad assets since they appear. During the process of realizing operating goal of assets management companies, assessment exerts great importance on disposition price, supervising disposal transaction, measuring disposal effects. Due to the peculiarity of financial bad assets, financial bad assets assessment is far more complicated than ordinary assets assessment. We should make comprehensive and systematic study to explore the development tendency of financial bad assets assessment. It is of great importance to solve the relevant theoretical questions.From the peculiarity of financial bad assets assessment, this paper firstly presents the study background and academic contributions, secondly details the theoretical foundation and technical methods, analyses the existing main questions of financial bad assets assessment, and then standardizes the definition of financial assets transaction , determination of assessment object, selection of value type, requirements of assessment procedures ,and regulations of information disclosure as well, and finally puts forward the technical framework of financial bad assets and suggests the countermeasures to ameliorate financial bad assets assessment.更多还原