【摘要】：作為地方產(chǎn)業(yè)建設(shè)提供資金扶持的關(guān)鍵部分,城市商業(yè)銀行在我國各地區(qū)都屬于金融體系中的重要一環(huán),其穩(wěn)定發(fā)展對于地區(qū)金融環(huán)境,加速地方產(chǎn)業(yè)建設(shè)和社會穩(wěn)定都有著重要的作用。但是在長期的發(fā)展過程中,許多籌備上市的城商行為了達到上市的要求,采取擴大逾期貸款規(guī)模、不良資產(chǎn)出表等方式掩蓋不良資產(chǎn)規(guī)模。針對于上述問題,本文以Basel2為基本的風險管理理論基礎(chǔ),對商業(yè)銀行不良資產(chǎn)進行了概念界定的基礎(chǔ)上,按照學(xué)術(shù)界關(guān)于商業(yè)銀行不良資產(chǎn)管控的理論標準和銀行業(yè)監(jiān)管部門關(guān)于商業(yè)銀行不良資產(chǎn)的控制標準,分析中國商業(yè)銀行不良資產(chǎn)狀況、測度和評價商業(yè)銀行不良資產(chǎn)管理情況,對揭示不良資產(chǎn)所面臨的問題進行深入的分析和研究。本文以R銀行為例,首先回顧了城市商業(yè)銀行不良資產(chǎn)管理的相關(guān)理論及學(xué)術(shù)研究情況,以Basel2為銀行風險框架理論,分析銀行不良資產(chǎn)含義、不良貸款分類及主要類型以及防范貸款風險和管控不良資產(chǎn)的相關(guān)理論,為論文后續(xù)研究奠定理論基礎(chǔ)。其次,文章以R銀行為案例,解析城市商業(yè)銀行不良資產(chǎn)狀況及其影響,分析R銀行不良資產(chǎn)管理方案及措施。再次,分析和識別R銀行不良資產(chǎn)管理中存在問題及成因。研究發(fā)現(xiàn),R銀行不良資產(chǎn)管理中存在處置方法體系不健全、不良資產(chǎn)存量控制不嚴格、信息不對稱導(dǎo)致不良資產(chǎn)評估結(jié)果失真、內(nèi)部不良資產(chǎn)處置缺乏效率等問題,而導(dǎo)致R銀行不良資產(chǎn)管理問題原因較為復(fù)雜、受到多方面因素的影響,其中制度性因素與市場性因素雙重疊加是根本原因。最后,本文圍繞提升R銀行的綜合管理能力,從有效處置長期積累的不良資產(chǎn)視角,提出相關(guān)建議:一是重視與產(chǎn)權(quán)交易機構(gòu)合作,有效處置不良資產(chǎn);二是爭取政府及部門支持,采用PE模式和信托方法,有效處置不良資產(chǎn);三是規(guī)范內(nèi)部管控技術(shù)規(guī)程及標準,防止產(chǎn)生新的不良資產(chǎn)。本課題得出結(jié)論如下:不良資產(chǎn)在其形成過程中具有客觀性,但是由于其產(chǎn)生的國家和時間以及產(chǎn)生的銀行存在較大的差異性,所以最終會導(dǎo)致其資產(chǎn)情況存在較大的區(qū)別。同各國外部分析可知,宏觀環(huán)境對銀行不良資產(chǎn)的形成具有較大的影響,一旦銀行發(fā)生不良資產(chǎn)的剝離,那么銀行在信貸管理以及風險等管理方面依舊存在較嚴重的問題,這樣反而會造成銀行資產(chǎn)問題的反彈。創(chuàng)新結(jié)論如下:(1)針對R銀行正在著手開展的不良資產(chǎn)證券化案例進行深入探討,側(cè)重于該銀行當前所應(yīng)用的具體方法而提出相應(yīng)的見解。(2)從R銀行的不良資產(chǎn)處置方式中,提取出了適用于我國城市商業(yè)銀行不良資產(chǎn)處置的合理化建議。
[Abstract]:As a key part of providing financial support for local industrial construction, urban commercial banks belong to an important part of the financial system in all regions of our country, and their stable development is of great importance to the regional financial environment. Accelerating local industrial construction and social stability play an important role. However, in the long-term development process, in order to meet the requirements of listing, many commercial banks in preparation for listing take measures such as enlarging the overdue loan size, non-performing assets out of the table and other ways to cover up the scale of non-performing assets. In view of the above problems, this paper takes Basel2 as the basic theoretical basis of risk management, and defines the concept of non-performing assets of commercial banks on the basis of the concept. According to the academic theoretical standards on the control of non-performing assets of commercial banks and the control standards of banking regulatory departments on non-performing assets of commercial banks, this paper analyzes the situation of non-performing assets of commercial banks in China. This paper measures and evaluates the management of non-performing assets of commercial banks, and makes a thorough analysis and research on the problems faced by non-performing assets. Taking R bank as an example, this paper firstly reviews the related theories and academic research of non-performing assets management of city commercial banks, and analyzes the meaning of non-performing assets of banks by taking Basel2 as the framework theory of bank risk, and analyzes the meaning of non-performing assets of banks. The classification and main types of non-performing loans as well as the related theories of preventing loan risk and controlling non-performing assets lay a theoretical foundation for the follow-up study of the thesis. Secondly, taking R bank as an example, this paper analyzes the situation and influence of non-performing assets of city commercial banks, and analyzes the management schemes and measures of non-performing assets of R banks. Thirdly, analyze and identify the problems and causes in the management of non-performing assets of R bank. It is found that there are some problems in the management of non-performing assets in R bank, such as the imperfect disposal method system, the lack of strict control of the non-performing assets stock, the asymmetry of information leading to the distortion of the evaluation results of the non-performing assets, and the lack of efficiency in the disposal of The causes of the management problems of non-performing assets in R banks are complicated and affected by many factors, among which the double superposition of institutional factors and market factors is the fundamental reason. Finally, this paper focuses on enhancing the comprehensive management ability of R bank, from the perspective of effective disposal of long-term accumulation of non-performing assets, put forward relevant suggestions: first, attach importance to cooperate with property rights trading institutions, effectively dispose of non-performing assets; The second is to win the support of the government and departments, adopt the PE mode and trust method to dispose the non-performing assets effectively; thirdly, standardize the technical regulations and standards of internal control to prevent the production of new non-performing assets. The conclusion of this paper is as follows: non-performing assets have objectivity in the process of formation, but because of the great differences in the country and time and the generated banks, it will eventually lead to a great difference in the asset situation of the non-performing assets. The external analysis shows that the macro-environment has a great influence on the formation of non-performing assets of banks. Once the banks divest of non-performing assets, then there are still serious problems in the management of credit and risk, and so on. This, on the contrary, will cause a rebound in the bank's asset problems. The innovative conclusions are as follows: (1) the case of non-performing asset securitization that R Bank is working on is discussed in depth. This paper focuses on the specific methods used by the bank and puts forward corresponding opinions. (2) from the disposal mode of non-performing assets of R bank, some reasonable suggestions are extracted for the disposal of non-performing assets of urban commercial banks in China.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.4

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