信贷资产的风险分析与评定

Analysis and Evaluation of Credit Assets Risks

本文针对当前整顿信托投资公司、金融资产管理公司收购商业银行不良贷款以及金融企业资产重组工作中债权资产评估的热点、难点问题 ,阐述了债权资产评估方法及其量化标准体系。本文提出的债权资产“风险损失率”和“相对价值”的概念 ,对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。

This paper explained the approaches for evaluating debts of banks and their measurement system with the difficulties encountered in reorganizing the commercial banks nowadays in China. The concepts of “rate of risk-loss' and“relative value' submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.