我国商银行不良资产处置问题研究1.41MB.doc

重庆大学本科学生毕业论文 我国商业银行不良资产处置问题研究  Graduation Thesis of Chongqing University The Research on the NPA of China’s commercial banks Undergraduate: Zhou Shiran Supervisor: Zhou Zhou Major: Economics School of Public Affairs Chongqing University June 2013 摘 要 我国的商业银行在经济运行中的主体地位越来越重要。然而银行经营的信贷资产风险极高，其质量不仅关乎银行自身的发展，更是对金融秩序的稳定有着重大的影响。我国的商业银行不良资产数量逐年累计，情况日益严峻，虽然近年通过政府、银行等机构采取的一系列措施已将不良资产率控制在合理范围内，但随着08年金融危机和国内国际大环境的变化，不良资产出现了一定程度的回升。所以，不良资产处置问题仍是深化银行改革的焦点和难点。 基于我国特殊的国情，不良资产的产生与发展也存在极强的特殊性。本文首先介绍了我国不良资产的基本概念和划分标准，接着综合分析了我国不良资产形成的原因以及对经济社会的不利影响。对于不良资产的处置问题，在回顾美国、日本、波兰的处理方式的情况下提出值得我国借鉴的经验。虽然我国采用传统的处置手段对不良资产进行处理已取得了一定的成绩，但各种手段的弊端日益暴露。资产证券化是近几十年来最受瞩目的金融创新手段，为我国银行处置不良资产提供了新的选择。文章最后为我国在关键转型期的不良资产处置给出了几点合理建议，主要包括促进资产管理公司的商业化改革，建立良好的外部环境，转变政府职能，完善银行信贷管理机制以及建立更加成熟的资本市场。 关键词：商业银行 不良资产 处置 现存问题 解决对策  Abstract Chinas commercial banks play a increasingly important role in the economic operation. However, the risk of banks’ credit assets is extremely high The quality concerns not only the bank抯 own development, but also a major impact on the stability of the fi首nancial order. China抯 commercial banks have accumulated a number of non-performing assets year by year and the situation becomes increasingly serious. Because of the financial crisis in 2008 and changes of domestic and international environment, non-performing assets have increased in some degree, although in recent years, the government, banks and other institutions have adopted a series of measures to control the rate of non-performing assets within a reasonable range. Therefore, how to solve the problem of non-performing assets remains the focus and difficulty of deepening banks?reform. Based on our country抯 special situation, the emergence and development of the non-performing assets are extremely special. This thesis first introduces the basic concepts of the non-performing assets and the criteria for the classification, then comprehensively analyzes the reasons for the formation of non-performing assets, as well as th