商业银行不良资产评估方法与案例研究.docVIP

商业银行不良资产评估方法与案例研究 暨南大学 硕士学位论文:商业银行不良资产评估方法与案例研究 中文 摘要 近年来, 我国商业银行不良资产总体规模虽然有所下降 , 但是总量依然非常庞大, 如 何评估和处置这类资产成为评估理论界的研究热点。 本文在参考国内 外关于 不良资产评估 的理论 研究基础上, 归纳总结了 评估方法和梳理评估操作流程, 并借助 案例分析深入研究 了实际操作问题, 希望可为类似评估项目提供参考意见 。 首先 本文从银行不良资产的定义入手,分析 近十年来(2003~2012)我国 商业银行不 良资产 比率及规模的变动趋势, 研究显示我国银行业不良资产率 和规模都在 逐年下降, 但 是总体规模不容小觑, 因此研究不良资产的评估有一定 的现实意义。 结合作者在评估公司 的实践经历 , 本文总结了 评估实践中常用的评估方法, 按照其性质进行了分类。 完善 并更 新了专家打分法, 提出使用层次分析法构建打分表的建议 。 最后本文借助一个 不良资产评 估案例 , 运用改良后的假设清算法 ??综合因素分析法。 详细描述了具体评估过程 , 给出 了规范的 操作流程。 关 键字 : 银行不良资产 ;价值分析 ; 方法与案例 I暨南大学 硕士学位论文:商业银行不良资产评估方法与案例研究 Abstract In recent years, Chinas commercial banks, although the overall size of non-performing assets declined, but the total is still very large, how to assess and evaluate theories disposal of such assets become the hotspot. In this paper, on domestic and international non-performing assets assessment on the basis of theoretical studies, summarized assessment methods and assessment combing operation process, with the help of case studies in-depth study of the practical problem, hoping for a similar assessment projects provide a referenceFirst, this definition of bad assets from banks, analyzes over the past decade 2003 to 2012 Chinas commercial banks non-performing asset ratio and scale of the movements, studies show that Chinas banking sector non-performing asset ratio and scale are declining, but not the overall size underestimated, the study assessed non-performing assets have certain practical significanceAccording to the authors practice in assessing the internship experience, this paper summarizes the assessment practices commonly used assessment methods are classified according to their nature. Improve and update the expert scoring method is proposed to build using AHP scoring table proposals. Finally, we assessed case by means of a non-performing assets, the use of improved assumptions Settlement Act - Comprehensive factor analysis. A detailed description of the specific eval