【作者】 段艳玲；

【导师】 张楚堂；

【作者基本信息】 武汉理工大学 ， 企业管理， 2003， 硕士

【摘要】 我国银行业积累了大量的不良资产，严重阻碍了我国金融业和经济的进一步发展，我国已经加入WTO，面临着金融业即将全面开放，所以建立一个统一、高效、竞争、有序的不良资产处置市场成为目前一件紧迫的事情。 本文第一章对不良资产处置市场进行了概述。通过对不良资产处置市场的主体、客体及不良资产处置市场的市场秩序和市场功能的分析，使我们对不良资产处置市场有一个基本认识。第二章通过对我国目前不良资产处置市场的现状分析，发现我国不良资产处置市场基本上还处于初级和落后的状态，存在市场分割、市场主体不合格、营销理念落后、金融市场不完善、缺乏资产价格的市场形成机制等诸多问题。为创造一个统一、高效、竞争的不良资产处置市场，我们必须从主体多元化、市场层次化、竞争有序化等方面着手进行不良资产处置市场的构造。本文第三章结合我国不良资产处置市场的现实和国外不良资产处置即已取得的成功经验，通过引进做市商制度，构造了一个多层次的包括一级市场、二级市场的我国不良资产处置市场。 如何使该市场能有效运行，充分发挥市场作用。本文第四章主要介绍完善不良资产处置市场的相关对策。首先是通过完善市场主体的激励和约束机制，提高不良资产处置效率和控制不良资产增量的产生。再通过处置方式的多样化和交易品种及交易方式灵活多样使交易活跃，为买卖双方提供更多选择和便利，增加市场主体利益的多种实现形式。同时合理的制度安排是市场活力的关键，为此要建立多元化和多层次的不良资产处置模式，建立和健全现代企业制度，重视和加大社会信用制度建设力度，打击逃废债现象，建立以清晰的问责制为主要内容的监管制度，从法律、财务、税收等相关制度方面进行创造性地改革和进一步完善。最后，还要保持该市场的开放性，通过引进来，走出去，开拓一个更加广阔的我国不良资产处置市场新天地。更多还原

【Abstract】 There are large quantity of financial non-performing assets in banking industry in China. They prevent the further development of finance industry and the national economy. Because China have entered in WTO already, we must open the finance industry overall. So it is an urgent thing at present to construct an integrate, efficient, orderly disposal market on non-performing assets.According to the theory of market creation and the combination finance innovation theory, the paper introduces the necessity and urgency of creating the disposal market on non-performing assets. Then through analyzing the market subjects and their relationships, and the distinguishing standard of the object, and the market order and disposal principle, we find the disposal market on non-performing is still in an undeveloped state. There are many problems, for example the market partition, market unqualified subject, the marketing conception undeveloped, finance market uncompleted, short of the market mechanism forming asset price. According to the subjects differentiation, market stratification and orderly competition, we must create an integrate, efficient, competitive disposal market. The paper constructs a market possessing the primary market and secondary market on the basis of the market reality at present and foreign successful experiences, and recommend the part rules of market maker.In order to make the market run efficiently, we must complete the mechanism of market, activate the market vigor, develop the market function overall. Firstly, we can improve the efficiency and control the new non-performing assets according to perfect the stimulating and control mechanism .Secondly, we must use variant disposal pattern and variant transaction ways to provide the convenience for the two sides of thetransaction, and increase the kinds of asset to realize the interest of the market subjects. Meanwhile, the reasonable policies are the key of the market. So we have to construct different disposal models, perfect the modern enterprise institution, strengthen the credit rules and regulation mechanism, and so on. Finally, the market must be open out, we can go out and come in, I believe we must have a broader disposal market on non-performing asset in the future.更多还原