【正文】 重慶大學(xué)本科學(xué)生畢業(yè)論文我國商業(yè)銀行不良資產(chǎn)處置問題研究24Graduation Thesis of Chongqing UniversityThe Research on the NPA of China’s mercial banksUndergraduate: Zhou ShiranSupervisor: Zhou ZhouMajor: Economics School of Public AffairsChongqing University…..June 2013重慶大學(xué)本科學(xué)生畢業(yè)論文 摘 要摘 要我國的商業(yè)銀行在經(jīng)濟運行中的主體地位越來越重要。然而銀行經(jīng)營的信貸資產(chǎn)風(fēng)險極高，其質(zhì)量不僅關(guān)乎銀行自身的發(fā)展，更是對金融秩序的穩(wěn)定有著重大的影響。我國的商業(yè)銀行不良資產(chǎn)數(shù)量逐年累計，情況日益嚴(yán)峻，雖然近年通過政府、銀行等機構(gòu)采取的一系列措施已將不良資產(chǎn)率控制在合理范圍內(nèi)，但隨著08年金融危機和國內(nèi)國際大環(huán)境的變化，不良資產(chǎn)出現(xiàn)了一定程度的回升。所以，不良資產(chǎn)處置問題仍是深化銀行改革的焦點和難點?；谖覈厥獾膰?，不良資產(chǎn)的產(chǎn)生與發(fā)展也存在極強的特殊性。本文首先介紹了我國不良資產(chǎn)的基本概念和劃分標(biāo)準(zhǔn)，接著綜合分析了我國不良資產(chǎn)形成的原因以及對經(jīng)濟社會的不利影響。對于不良資產(chǎn)的處置問題，在回顧美國、日本、波蘭的處理方式的情況下提出值得我國借鑒的經(jīng)驗。雖然我國采用傳統(tǒng)的處置手段對不良資產(chǎn)進(jìn)行處理已取得了一定的成績，但各種手段的弊端日益暴露。資產(chǎn)證券化是近幾十年來最受矚目的金融創(chuàng)新手段，為我國銀行處置不良資產(chǎn)提供了新的選擇。文章最后為我國在關(guān)鍵轉(zhuǎn)型期的不良資產(chǎn)處置給出了幾點合理建議，主要包括促進(jìn)資產(chǎn)管理公司的商業(yè)化改革，建立良好的外部環(huán)境，轉(zhuǎn)變政府職能，完善銀行信貸管理機制以及建立更加成熟的資本市場。關(guān)鍵詞：商業(yè)銀行 不良資產(chǎn) 處置 現(xiàn)存問題 解決對策 重慶大學(xué)本科學(xué)生畢業(yè)論文 AbstractAbstractChina39。s mercial 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’s own development, but also a major impact on the stability of the financial order. China’s mercial banks have accumulated a number of nonperforming assets year by year and the situation bees increasingly serious. Because of the financial crisis in 2008 and changes of domestic and international environment, nonperforming 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 nonperforming assets within a reasonable range. Therefore, how to solve the problem of nonperforming assets remains the focus and difficulty of deepening banks’ reform.Based on our country’s special situation, the emergence and development of the nonperforming assets are extremely special. This thesis first introduces the basic concepts of the nonperforming assets and the criteria for the classification, then prehensively analyzes the reasons for the formation of nonperforming assets, as well as the negative impact on the economy and society. As for the problem of how to deal with the nonperforming assets, this thesis concludes some experience grounded on the United States, Japan and Poland’s, which are worth learning. Although our traditional means for dealing with the nonperforming assets have made some achievements, the shortings of the different kind of means increasingly exposed. Asset securitization is the most popular means in recent decades, which has provided a new choice for us to dispose the nonperforming assets. Finally, several suggestions about how to dispose the nonperforming assets in such a critical transition period for China will be given: Including asset management panies to promote the innovation of mercialization, the establishment of a favorable external environment, the transformation of government functions, improve bank credit management mechanism and the establishment of a more mature capital market.Keywords: Commercial banks, Nonperforming asset, Existing Problems, Solutions重慶大學(xué)本科學(xué)生畢業(yè)論文 目 錄目 錄摘 要 IAbstract II目 錄 IV1 緒 論 1 1 1 1 2 22 我國不良資產(chǎn)現(xiàn)狀及其成因分析 4 4 4 5 6 9 9 10 11 11 12 12 12。 12。 133 銀行不良資產(chǎn)處置的國際經(jīng)驗比較與借鑒 14 14 14 14 15 154 我國商業(yè)銀行不良資產(chǎn)的處置方式 17 17 19 19 205 我國商業(yè)銀行不良資產(chǎn)處置的政策建議 22參考文獻(xiàn) 24重慶大學(xué)本科學(xué)生畢業(yè)論文 緒 論1 緒 論自上世紀(jì)80年代以來，金融全球化的速度加快，使金融效率有飛躍式的提高，但同時我們也必須注意到其背后蘊藏的巨大金融風(fēng)險。國際貨幣基金組織的數(shù)據(jù)顯示，絕大部分成員國都經(jīng)歷過較為嚴(yán)重的金融危機，其中半數(shù)以上是由不良資產(chǎn)問題引起的?？梢哉f在全球范圍內(nèi)銀行不良資產(chǎn)都是威脅銀行的最主要風(fēng)險之一，也是阻礙一國金融體系良好運行的重大難題。銀行大廈一旦坍塌將作用于整個經(jīng)濟系統(tǒng)，不利于我國經(jīng)濟平穩(wěn)、高速的發(fā)展。隨著我國金融部門在國民經(jīng)濟中的重要性日益增強，我們必須更加重視作為整個金融體系運行的中樞神經(jīng)的銀行業(yè)及其不良資產(chǎn)問題，它不僅嚴(yán)重影響了銀行融通資金功能的實現(xiàn)和競爭力的提高，而且形成了巨大的金融風(fēng)險隱患。入世后，我國金融市場將進(jìn)一步對開放，屆時銀行業(yè)將面臨更多來自國外的嚴(yán)峻挑戰(zhàn)，在這個特殊的時點討論商業(yè)銀行不良資產(chǎn)的解決方案具有十分深刻的