【摘要】：自從我國步入新世紀(jì)之后,相繼爆發(fā)的次級抵押貸款危機(jī)和歐洲爆發(fā)的主權(quán)債務(wù)危機(jī)嚴(yán)重干擾了世界經(jīng)濟(jì)的健康發(fā)展,中國的金融市場面臨著近幾十年來最為嚴(yán)重的考驗。伴隨著世界各國應(yīng)對化解余波,如何化解金融不良資產(chǎn)又一次成為各國金融又一次成為各國金融監(jiān)管機(jī)構(gòu)關(guān)心的主要問題。因此,對于發(fā)展轉(zhuǎn)型中的中國而言,時刻關(guān)注不良資產(chǎn)的發(fā)展及其特征,加強(qiáng)對不良資產(chǎn)管理處置是一項艱巨而又必要的任務(wù)。本文綜合介紹了研究的理論背景、研究的理論以及現(xiàn)實意義和目前為止國內(nèi)外對不良資產(chǎn)的研究現(xiàn)狀。其次本文簡要概述了不良資產(chǎn)的研究思路、研究框架以及各種研究方法。最后根據(jù)不良資產(chǎn)的基本定義,本文依次介紹了不良資產(chǎn)的經(jīng)濟(jì)學(xué)定義、不良資產(chǎn)價值評估的方法及其適用性以及現(xiàn)有不良資產(chǎn)評估方法的問題。與此同時,對不良資產(chǎn)的特點(diǎn)及其對經(jīng)濟(jì)的不良影響進(jìn)行了闡述。然后對不良資產(chǎn)價值評估方法存在的問題進(jìn)行了分析。最后通過不良資產(chǎn)的定義、實際使用過程中存在的問題出發(fā),運(yùn)用層次分析法從貸款時間這一角度出發(fā),對現(xiàn)有的假設(shè)清算法進(jìn)行優(yōu)化。并且將優(yōu)化后的假設(shè)清算法運(yùn)用到實際案例中,本篇文章主要對廣發(fā)銀行的某一不良資產(chǎn)案例進(jìn)行評估,進(jìn)而得出結(jié)論。本文的主要研究結(jié)論有:(1)在評估銀行不良資產(chǎn)時除了要考慮資產(chǎn)負(fù)債表上顯示的財務(wù)因素對其價值的影響,還應(yīng)該將職工安置、貸款時間、相關(guān)政策等難以量化且又會嚴(yán)重影響不良資產(chǎn)價值的非財務(wù)因素加以考慮。由于這些非財務(wù)因素量化非常困難,因此在評估過程中更應(yīng)該格外重視這些因素。(2)假設(shè)清算法的適用范圍是企業(yè)在非持續(xù)經(jīng)營條件下的情況以及現(xiàn)金流小或者不固定的情況,然而,因為該方法在整個運(yùn)用過程中都是處于假設(shè)的基礎(chǔ)之上,無論是有效資產(chǎn)和有效負(fù)債,還是無效資產(chǎn)和無效負(fù)債都是處于破產(chǎn)清算的假設(shè)之中,這些假設(shè)并不可能與實際情況完全符合,尤其是實際操作時點(diǎn)與假設(shè)時點(diǎn)往往不相同,這會使得資產(chǎn)和負(fù)債產(chǎn)生較大的變化,進(jìn)而導(dǎo)致實際受償金額與假設(shè)受償金額有較大變動。
[Abstract]:Since China entered the new century, the subprime mortgage crisis and the sovereign debt crisis in Europe have seriously interfered with the healthy development of the world economy. China's financial market is facing the most serious test in recent decades. As countries around the world deal with resolving the aftermath, how to resolve financial non-performing assets has once again become a major concern of financial regulators. Therefore, it is an arduous and necessary task for China to pay close attention to the development and characteristics of non-performing assets and to strengthen the management and disposal of non-performing assets. This paper comprehensively introduces the theoretical background, the theoretical and practical significance of the research and the present situation of the research on non-performing assets at home and abroad. Secondly, this paper briefly summarizes the research ideas, research framework and various research methods of non-performing assets. Finally, according to the basic definition of non-performing assets, this paper introduces the economic definition of non-performing assets, the method of evaluating the value of non-performing assets and its applicability, as well as the problems of existing evaluation methods of non-performing assets. At the same time, the characteristics of non-performing assets and its adverse effects on the economy are described. Then it analyzes the problems existing in the evaluation method of the value of non-performing assets. Finally, through the definition of non-performing assets, the actual use of the existing problems, using the analytic hierarchy process (AHP) from the point of view of loan time, to optimize the existing assumption clearing algorithm. And the optimized hypothesis clearing algorithm is applied to practical cases. This paper mainly evaluates a non-performing assets case of Guangdong Development Bank, and then draws a conclusion. The main conclusions of this paper are as follows: (1) when evaluating the non-performing assets of banks, we should not only consider the impact of the financial factors on the balance sheet on their value, but also relocate the workers and the time of the loan. Non-financial factors, such as policies that are difficult to quantify and will seriously affect the value of non-performing assets, are considered. Because these non-financial factors are very difficult to quantify, Therefore, more attention should be paid to these factors in the evaluation process. (2) the scope of application of the clearing algorithm is assumed to be the situation of the enterprise in the condition of non-sustainable operation and the situation of small or irregular cash flow, however, Because the method is based on assumptions throughout its application, whether it is a valid asset or an effective liability, or an invalid asset or an invalid liability, which is under the assumption of bankruptcy liquidation. These assumptions cannot be fully consistent with the actual situation, in particular the fact that the actual point of operation is often different from the time point of the assumption, which can result in significant changes in assets and liabilities, Then the actual amount of compensation and the hypothetical amount of compensation have a great change.
【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】：2017
【分類號】：F832.33;F830.42

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