【作者】 韩冬筠；

【导师】 王玉珍；

【作者基本信息】 北京工业大学 ， 管理科学与工程， 2001， 硕士

【摘要】 在经济体制改革的深化过程中，金融业在我国的国民经济中发挥着越来越重要的作用。伴随着国际金融危机的爆发，在我国银行业占有绝对优势的国有商业银行的风险问题开始受到人们的重视。在众多的风险因素中，由不良资产引发的信用风险已成为我国潜在的最大金融风险。 由于政府、企业、银行各方面的原因，我国国有商业银行积累了大量的不良资产，其不良资产率远远超过了国际警戒线，银行的正常经营已受到严重影响，如果不能妥善处理这一棘手问题，银行的资金流动性将发生障碍，并由此引发银行风险。 针对银行不良资产的成因，本文从不同角度进行了分析。文章先是在银行资产组合理论的基础上，对银行的存贷进行分析，得出了银行自身的经营会导致不良资产的形成的结论。而后通过对银行与企业的贷款供需分析，研究了市场供求状况对银行不良资产形成的影响。最后，针对我国不良资产形成的特殊性从新制度经济学角度进行了研究。 文章对世界不同类型的国家在处置银行不良资产中所采用的方式及取得的经验进行了归纳总结，并研究分析了目前我国理论界探讨的及实践中采用的处置方式，指出它们存在一定的缺陷。 基于对前文所讨论的处置银行不良资产方式所做的研究总结工作，文章针对目前由资产管理公司实施的债转股方式中存在的问题，提出一种可供选择的新思路。该思路是对流行的债转股方式的一种改进，其核心思想是借助中介机构——管理咨询公司的经营实践与能力来帮助企业转换经营机制以实现利润，从而银行得以回收其投入企业后形成不良贷款的资金。更多还原

【Abstract】 During the deepening of our economic reform, financial sector is playing a more and more important role in our economy. With the outbreak of international financial crisis, the risk problem of our state-owned commercial banks, ranked the most important parts in our banking, begins to attract people attention. Among the various risk factors, credit risk has become the most potentially serious one which may result in financial risk.Due to the government, the enterprises and the banks, great quantity of problem assets have piled up in our state-owned commercial banks, which are playing key roles in our financial sector, and their problem assets ratio far surmount the international to-be-guarded level, which may have ruinous impact on the banks?operation. If the problem can be tackled properly, the liquidity of the banking capital will be handicapped, which may lead to bank risks.The paper analyzes the causes of banks?problem assets from various perspectives. First, based on the portfolio theory and the analysis on the deposit-andloan of banks, the paper draws the conclusion that the banks?operation itself may cause problem assets. Second, analysis on the demand-supply between banks and enterprises leads to the summing-up that market situation can also impact the accumulation of problem assets. Finally, focusing on the particular characteristics of problem assets of our state-owned commercial banks, the paper studies the issue with the institutional economics view.After summarizing the approaches adopted and the experiences achieved while different kinds of countries deal with their own problem assets, the paper studies the methods discussed theoretically and the measures taken practically to deal with the problem, and points out that all of them are subject to limitation.Based on the study above, the paper brings forward an alternative to the practically adopted approach which involves transforming the creditor right into stock of an enterprise, now being carried out by Asset Management Corporation. The key of the alternative is that an agent----management consulting---- is introduced into the management of enterprises, which is quite experienced in and capable of operating enterprises. By such means, the situation of the enterprise will be improved and the profit increased, which help the banks to reclaim the capital they provided the enterprises as loan which later became problem assets.更多还原