银行不良资产发生和化解的学理分析

A Theoretical Analysis on Occurrence and Resolution of Non-performing Assets of Banks

用马克思主义经济学中的再生产过程的货币流通理论对银行不良资产发生和化解进行学理分析,发现银行不良资产的发生是垫支于再生产过程中的货币不能回流,引起货币不能回流的三个途径是企业、家庭个人和政府,化解银行不良资产的策略有信用替换、债转股、破产和通货膨胀四种。

A theoretical analysis is made on the occurrence and resolution of non-performing assets of banks by using Marxist theory of the economics regarding theory of currency circulation for the reproduction process. It is found that the occurrence of non-performing assets of banks is that money paid for reproduction process cannot return. Three ways that causes money not to inflow are the company, the family and individuals, and the government. There are four measures to resolve the non-performing assets of the banks, i.e. credit replacement, debt to equity, bankruptcy and inflation.