【作者】 周轩；

【导师】 杨胜刚；

【作者基本信息】 湖南大学 ， 金融学， 2005， 硕士

【摘要】 金融是现代经济的核心，金融业是否能健康发展已成为中国经济持续、快速增长的重要制约因素，而国有商业银行能否快速有效的消化不良资产又是促进金融业健康发展的关键。经过1999年和2004年的两次剥离之后，目前中国国有商业银行不良资产的规模仍然很大，处置不良资产的方法和手段还很单一。这些不良资产不仅降低了银行的抗风险能力，还对金融体制的稳健运行产生了负面影响，进而影响到整个国民经济的健康发展。 本文通过分析中国国有商业银行巨额不良资产的成因和现状，对当前国有商业银行不良资产处置的障碍因素进行了深入分析。论文以国外银行业化解不良资产的经验为借鉴，在考虑中国特殊国情的基础上，针对我国国有商业银行处置化解不良资产的基本模式和具体手段提出了相应的对策，并对资产处置过程中最大的难点问题——不良资产的定价进行了详细分析。最后在前文研究的基础上，提出了进一步加快中国商业银行不良资产处置的政策建议。 总而言之，本文对中国商业银行不良资产处置问题作了一个较全面的分析和研究，并就如何加快存量不良资产处置和防范增量不良资产的产生提出了政策建议。这不仅为今后的进一步研究开拓了思路，也为中国监管当局、资产管理公司和商业银行处理不良资产问题提供了决策参考。更多还原

【Abstract】 While finance is the core sector of modern economy, the healthy development of banking industry has is the restrictive factor of sustainable economy development. In this case, whether state-owned commercial bank can dispose non-performing asset becomes the key sector for the development of financial industry. Nowadays, even after two strips in 1999 and 2004, the scale of China non-performing asset is still tremendous while the disposition means are bald. The existence of non-performing asset not only reduces the risk resistance ability, but also opposes negative impact over the stable operation of financial system, which in consequence affects the regular development of national economy.Firstly, this thesis analyzes the cause of formation and current status of China state-owned commercial bank non-performing asset, then further discusses the obstacle factors of disposition of these asset. Using the experience of foreign banking industry and considering the special situation of China, this thesis brings forward basic modes and concrete methods for the solvency of China non-performing asset. Also, the most difficult part during disposition, pricing of non-performing asset is particularly analyzed. Finally, based on the former research and discussion, policy suggestion is put forward to accelerate the disposition of China commercial bank non-performing asset.In all, this thesis makes an overall analysis and research on China non-performing assets and thus provides suggestion for acceleration of disposition and prevention of the emergence of increment part. This thesis also exploits thinking for further research and provides supervising agency, AMC and commercial bank with decision reference for disposition of non-performing asset.更多还原