以风险管理为导向构建国有不良资产管理公司 信息化体系的研究.docVIP

PAGE PAGE 90 以风险管理为导向构建国有不良资产管理公司 信息化体系的研究 论文封面 内容摘要 我国不良资产管理行业作为金融系统的末端，产生于1999年。为应对1997年亚洲金融危机对银行业的巨大震荡和冲击，中国政府出资成立了中国信达、华融、长城、东方四家金融资产管理公司，作为收购、管理、处置银行不良资产的平台。四大资产管理公司的设立，拉开了我国不良资产管理行业的序幕。 四家国有资产管理公司成立后，根据中央有关政策和国务院有关文件，迅速对不良资产进行处置，包括债权收购、债转股、资产处置等工作。但随着不良资产业务的深入开展，具体实践操作中，由于缺乏不良金融资产领域的特殊法律、法规的支持与规范，资产管理公司日常运作面临许多困难。为了使资产管理公司能够高效地处置不良资产，并减少处置成本，制订与之相适应的特殊的法律、法规是当务之急。《金融资产管理公司条例》与《不良金融资产处置尽职指引》在这种背景下产生，使国有资产管理公司的运行有了依据与条例，并主导着国有不良资产的具体处置工作。在2012年，国家相关部委已明确同意各省成立省级资产管理公司，积极参与本省的不良资产处置及国有资产的保值增值建设。 2005年8 关键词：金融系统 不良资产 资产处置 道德风险 操作规程 ABSTRACT The non-performing asset management industry in China as the end of the financial system, produced in 1999. As a great shock and impact response to the 1997 Asian financial crisis on the banking industry, China government funded the establishment of the Chinese XinDa, Huarong, the Great Wall, the East four financial Asset Management Co, as the acquisition, management, disposal of non-performing assets of banks platform. The establishment of four major Asset Management Co, opened a prelude to the non-performing asset management industry in china. Four State-owned Assets Management Corporation was established, according to the relevant policies and the relevant documents of the State Council, the rapid disposal of bad assets, including debt, debt to equity acquisition, asset disposal. But with the bad assets of enterprise development, the concrete practice, because of the support and standardize special laws and regulations, lack of field of non-performing financial assets, the Asset Management Co daily operation is faced with many difficulties. In order to make the Asset Management Co can efficiently disposing of bad assets, and reduce disposal costs, formulate corresponding laws and regulations, special is a pressing matter of the moment. Financial Asset Management Co Ordinance and the disposal of non-performing assets due diligence guidelines in this context, the State-owned Assets Management Corporations operation basi