AMC不良资产评估的会计处理思考

Reflections on the Accountant Management in the Valuation of Non -performing Assets of AMC

在金融资产管理公司(简称AMC)运用各种手段处置不良资产的过程中，评估发挥着指导处置价格、监督处置行为、衡量处置效果等至关重要的作用。对于不良资产评估的会计处理，我国相关AMC财务会计制度作了具体的规定，但其中也存在一定的问题。

In the course of handling non - performing assets with the employment of various means in financial asset management company (AMC), valuation plays a vital role in guiding disposal prices, supervising disposal operations, and weighing disposal effects. Although relevant AMC financial accounting system has enforced regulations to regulate the accounting management in the valuation of non-performing assets in China, there are still some problems to be found.