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  本文選題：國有資產(chǎn)管理公司　切入點(diǎn)：不良資產(chǎn)　出處：《云南大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：由于歷史和現(xiàn)實(shí)的原因,我國的金融不良資產(chǎn)比例長期以來一直很高。亞洲金融危機(jī)之后,國家作出成立四家國有資產(chǎn)管理公司的戰(zhàn)略決策。自國有資產(chǎn)管理公司成立以來,化解金融風(fēng)險就是其歷史使命之一,從某種意義上講,國有資產(chǎn)管理公司就是“經(jīng)營風(fēng)險”的金融機(jī)構(gòu),能否承擔(dān)風(fēng)險,能否妥善控制和管理風(fēng)險,將決定國有資產(chǎn)管理公司的經(jīng)營成敗。在國內(nèi)的金融不良資產(chǎn)處置研究中,研究的主要問題集中在不良資產(chǎn)原因分析、國有資產(chǎn)管理公司的運(yùn)作模式、債權(quán)轉(zhuǎn)股權(quán)研究等方面,鮮有人研究對于“經(jīng)營風(fēng)險”的金融機(jī)構(gòu)來講最重要的風(fēng)險管理。筆者作為國有資產(chǎn)管理公司的從業(yè)人員,認(rèn)為研究國有資產(chǎn)管理公司不良資產(chǎn)處置風(fēng)險的識別、評價和控制,并給出合理的建議和對策,對相關(guān)從業(yè)人員是非常有必要的,同時對國有資產(chǎn)管理公司的穩(wěn)健經(jīng)營、健康發(fā)展及促進(jìn)國家經(jīng)濟(jì)發(fā)展與繁榮具有至關(guān)重要的戰(zhàn)略意義。 本文以國有資產(chǎn)管理公司為研究對象,首先描述了我國金融不良資產(chǎn)產(chǎn)生的背景和基本情況,具體分析了金融不良資產(chǎn)處置的現(xiàn)狀及金融不良資產(chǎn)處置風(fēng)險管理的相關(guān)關(guān)理論；其次運(yùn)用前攝型和反應(yīng)型識別方法,識別出金融不良資產(chǎn)處置面臨的操作風(fēng)險、道德風(fēng)險、市場風(fēng)險、信息不對稱、信用風(fēng)險、法律風(fēng)險、政策性風(fēng)險以及資產(chǎn)處置方式自身存在的風(fēng)險,在此基礎(chǔ)上對風(fēng)險進(jìn)行了評價；最后提出防范風(fēng)險的對策和建議。本文分為七個章節(jié),第一章,主要對金融不良資產(chǎn)處置風(fēng)險的研究背景、研究目的、研究意義以及研究內(nèi)容給予說明；第二章,通過對金融不良資產(chǎn)及風(fēng)險管理等概念進(jìn)行綜述,然后對處置的相關(guān)理論以及國內(nèi)外的研究現(xiàn)狀進(jìn)行綜述；第三章,運(yùn)用金融不良資產(chǎn)處置風(fēng)險的識別方法,識別出金融不良資產(chǎn)處置風(fēng)險的類型；第四章針對識別出來的風(fēng)險進(jìn)行了評價；第五章,案例研究,通過具體案例的分析對金融不良資產(chǎn)處置風(fēng)險進(jìn)行研究,提出了案例的啟示；第六章,風(fēng)險管理對策和建議,主要從引入其他資本、逐步推行資產(chǎn)證券化、采用多元化不良資產(chǎn)處置方式、優(yōu)化不良資產(chǎn)定價體系、規(guī)范不良資產(chǎn)處置流程及強(qiáng)化事后監(jiān)督體系等方面提出了改進(jìn)不良金融資產(chǎn)處置風(fēng)險管理的對策；第七章結(jié)論與不足之處。 本文可對國有資產(chǎn)公司處置金融不良資產(chǎn)決策提供參考依據(jù),對國內(nèi)其他機(jī)構(gòu)投資者進(jìn)行金融不良資產(chǎn)投資也具有一定的參考意義。
[Abstract]:Due to historical and practical reasons, the proportion of financial non-performing assets in China has been very high for a long time. After the Asian financial crisis, the state made a strategic decision to set up four state-owned asset management companies. One of its historical missions is to defuse financial risks. In a sense, state-owned asset management companies are financial institutions that "operate risks". Can they undertake risks and properly control and manage risks? It will determine the success or failure of the management of state-owned assets management companies. In the domestic research on the disposal of non-performing assets, the main problems studied are focused on the analysis of the causes of non-performing assets, the operation mode of state-owned asset management companies, the research on the conversion of creditor's rights to equity, and so on. Few people study the most important risk management for the financial institution of "management risk". As the employee of the state-owned asset management company, the author thinks that the identification, evaluation and control of the risk of the disposal of the bad assets of the state-owned asset management company are studied. It is very necessary for relevant employees to give reasonable suggestions and countermeasures. At the same time, it is of vital strategic significance for the steady operation, healthy development and promotion of national economic development and prosperity of state-owned asset management companies. This paper takes the state-owned assets management company as the research object, first describes the background and basic situation of the financial non-performing assets in China. The paper analyzes the current situation of financial non-performing assets disposal and the related theory of risk management of financial non-performing assets disposal. Secondly, it identifies the operational risk and moral hazard of financial non-performing assets disposal by using proactive and reactive identification methods. Market risk, information asymmetry, credit risk, legal risk, policy risk and the risk of asset disposal are evaluated. Finally, put forward the countermeasures and suggestions to prevent risk. This paper is divided into seven chapters, the first chapter, mainly on the financial non-performing assets disposal risk research background, research purposes, research significance and research content to explain; second chapter, By summarizing the concepts of financial non-performing assets and risk management, and then summarizing the related theories of disposal and the current research situation at home and abroad. Chapter three, using the method of identifying the risk of financial non-performing assets disposal, Identify the types of financial non-performing assets disposal risk; Chapter 4th to evaluate the identified risk; Chapter 5th, case study, through the analysis of specific cases of financial non-performing assets disposal risk research, Chapter 6th, risk management countermeasures and suggestions, mainly from the introduction of other capital, step by step to promote asset securitization, the use of diversified non-performing assets disposal, optimize the pricing system of non-performing assets, This paper puts forward the countermeasures to improve the risk management of the disposal of non-performing financial assets from the aspects of standardizing the process of disposal of non-performing assets and strengthening the supervision system after the event. This paper can provide the reference basis for the decision of the state-owned assets company to dispose the financial non-performing assets, and also has certain reference significance for other domestic institutional investors to carry on the financial non-performing assets investment.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.2

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