本文選題：不良資產(chǎn)　切入點：熵權(quán)法　出處：《江西財經(jīng)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：在1989年8月,美國曾經(jīng)創(chuàng)立了美國資產(chǎn)重組托管公司(RTC),其主要目的是對破產(chǎn)企業(yè)所有的資產(chǎn)進(jìn)行重組清理,它的成功實踐成為了全世界金融機(jī)構(gòu)重整的成功范例之一。我國在商業(yè)銀行不良資產(chǎn)價值評估問題的研究上起步較晚,在20世紀(jì)末我國先后成立了四家金融資產(chǎn)管理公司,主要作用是集中處置各類不良資產(chǎn)。隨著近年來我國銀行業(yè)的飛速發(fā)展,銀行業(yè)的規(guī)模不斷擴(kuò)大的同時所帶來的問題也逐漸凸顯,其中不良資產(chǎn)額度逐年攀升就是問題之一。在過去的2015年里,我國商業(yè)銀行的不良貸款余額和不良貸款率都出現(xiàn)持續(xù)大幅攀升的現(xiàn)象。在經(jīng)濟(jì)結(jié)構(gòu)大調(diào)整和企業(yè)信用違約呈現(xiàn)常態(tài)化的趨勢下,我國各大商業(yè)銀行不良資產(chǎn)額將進(jìn)一步升高。因此,基于商業(yè)銀行現(xiàn)有的大環(huán)境下,對商業(yè)不良資產(chǎn)的價值進(jìn)行合理有效的評估顯得尤為重要。本文主要討論了商業(yè)銀行不良資產(chǎn)價值評估的具體運用,在針對商業(yè)銀行不良資產(chǎn)價值評估方法中主要研究了信用評價法,對商業(yè)銀行不良資產(chǎn)價值評估方法進(jìn)行補(bǔ)充和改進(jìn)。信用評價法利用評價機(jī)構(gòu)對被評估企業(yè)的財務(wù)指標(biāo)及非財務(wù)指標(biāo)進(jìn)行綜合評估的一種方法。在信用評價法研究中重點提出了非財務(wù)指標(biāo)在評估過程中的重要性,并創(chuàng)新性地采用熵權(quán)法對財務(wù)指標(biāo)和非財務(wù)指標(biāo)進(jìn)行客觀賦權(quán),結(jié)合收益法利用貸款本金和貸款利息的可回收價值之和作為商業(yè)銀行不良資產(chǎn)的可回收價值。最后本文通過具體的案例分析,先用客觀賦權(quán)的信用評價法進(jìn)行不良資產(chǎn)價值評估,再與主觀賦權(quán)的信用評價法以及不考慮非財務(wù)指標(biāo)的信用評價法進(jìn)行對比分析,發(fā)現(xiàn)本文采用的基于修正信用評價法的不良資產(chǎn)價值評估模型得出的結(jié)論更加接近實際情況,最后的評估結(jié)果也體現(xiàn)了資產(chǎn)評估的公允性和科學(xué)性。但是信用評價法也存在不足之處,因為信用評價法以各種財務(wù)指標(biāo)及非財務(wù)指標(biāo)為基礎(chǔ),各種指標(biāo)的估算受到企業(yè)財務(wù)報表的約束,若案例公司的資料收集渠道不暢或收集的財務(wù)數(shù)據(jù)不真實,估算出來的各指標(biāo)的權(quán)重就不精確,會導(dǎo)致最后的評估結(jié)果存在偏差,這些問題將在后續(xù)的研究中進(jìn)行改進(jìn)。
[Abstract]:In August 1989, the United States created the United States Asset restructuring Trust Company (RTCX), the main purpose of which is to restructure and clean up all the assets of a bankrupt enterprise. Its successful practice has become one of the successful examples of the restructuring of financial institutions all over the world. In China, the research on the evaluation of the value of non-performing assets of commercial banks started relatively late. At the end of 20th century, four financial asset management companies were set up in China. With the rapid development of China's banking industry in recent years, the scale of the banking industry continues to expand, and the problems brought by the banking industry are also gradually highlighted. One of the problems is that the amount of non-performing assets is rising year by year. In the past 2015, Both the balance of non-performing loans and the rate of non-performing loans of commercial banks in China continue to rise substantially. Under the trend of economic restructuring and enterprise credit default showing a trend of normality, The amount of bad assets of the major commercial banks in China will rise further. Therefore, under the existing environment of commercial banks, It is particularly important to evaluate the value of commercial non-performing assets reasonably and effectively. In order to evaluate the value of non-performing assets of commercial banks, the paper mainly studies the method of credit evaluation. To supplement and improve the evaluation method of non-performing assets of commercial banks. A method for comprehensive evaluation of financial and non-financial indicators of enterprises assessed by credit evaluation method. Emphasis is placed on the importance of non-financial indicators in the evaluation process, And innovatively uses entropy weight method to carry on the objective empowerment to the financial index and the non-financial index. Combined with the income approach, the sum of the recoverable value of loan principal and loan interest is used as the recoverable value of non-performing assets of commercial banks. First, the value of non-performing assets is evaluated by the objective weighting credit evaluation method, then compared with the subjective weighting credit evaluation method and the credit evaluation method which does not consider the non-financial indicators. It is found that the conclusion of the model based on the modified credit evaluation method is closer to the actual situation. The final evaluation results also reflect the fairness and scientific nature of the asset evaluation. However, the credit evaluation method also has some shortcomings, because the credit evaluation method is based on various financial indicators and non-financial indicators. The estimation of various indicators is constrained by the financial statements of the enterprise. If the data collection channel of the case company is not smooth or the financial data collected is not true, the weight of the estimated indicators will not be accurate, which will lead to the deviation of the final evaluation results. These problems will be improved in subsequent studies.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F832.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王世雄;;企業(yè)過度授信風(fēng)險管控[J];銀行家;2015年02期

2 賴小民;;創(chuàng)新不良資產(chǎn)經(jīng)營管理模式[J];中國金融;2014年24期

3 李雪梅;;銀行不良資產(chǎn)清收處置的法律合規(guī)風(fēng)險及其防范[J];投資研究;2014年12期

4 夏斌;;非常時期必須采取非常政策——基于當(dāng)前中國經(jīng)濟(jì)困局的分析[J];探索與爭鳴;2014年11期

5 王佃凱;;不良資產(chǎn)處置的國際經(jīng)驗及啟示[J];銀行家;2014年11期

6 何力軍;劉原;宋鵬程;;中國非金融機(jī)構(gòu)不良資產(chǎn)市場的特點、行業(yè)分布與發(fā)展趨勢[J];金融論壇;2014年07期

7 唐岫立;;加速不良資產(chǎn)處置進(jìn)程[J];中國金融;2014年11期

8 李斌;劉玉平;;不良資產(chǎn)處置對上市銀行價值影響的研究[J];現(xiàn)代管理科學(xué);2014年05期

9 肖梓光;;銀行不良貸款形成與區(qū)域經(jīng)濟(jì)相關(guān)性的實證分析[J];統(tǒng)計與決策;2013年15期

10 張潔;譚軍;;我國商業(yè)銀行公司治理與信用風(fēng)險管理績效[J];財會通訊;2013年06期

，

本文編號：1559363