从资产评估的角度解读中国银行业的不良资产问题

Unscramble Bad Properties of China's Banking from Properties' Evaluating

帮助中国银行业走出困境的方法之一就是剥离不良资产。以企业价值为参照 ,考查了银行不良资产的价值评估特征 ,提出了为银行不良资产处理专门立法 ,明确赋予金融资产管理公司重组企业资产的权利 ;由于银行的不良资产主要集中于大企业、大项目 ,可考虑先剥离这类单位的不良资产进行评估重组 ;协调财务审计与资产评估的关系等对银行不良资产价值评估工作的若干建议。

The only way that can help China's banking out of difficulty is to throw the bad away. The article checks evaluating characteristics of bad properties in banking,thinks it is needed to make special law for disposing of bad properties and definitely endow properties managing corporations with the right to recombine the properties. Because the bad properties mainly are centralized on the big corporations and big projects,it is considered to throw these bad properties to recombine,then coordinate financing audit with properties evaluating.