不良债权资产价值的估价基础和方法

The Bases and Approaches for Valuing Bad Claims

债务人自身财务与非财务指标反映出的企业综合价值是决定债权资产价值的内在因素，应作为研究和探讨债权资产价值的基础。在实际工作中，根据计算过程中债权保障参数的不同选择，有综合评价法和清偿比例法两种确认债权资产价值的方法。

The integrated value of a debtor company reflected by financial and non-financial indicators determines the value of a claim asset and serves as the base for bad claims appraisal. According to the choice of different parameters for claim assurance, composite valuation and proportion of settlement are two methods used for appraising bad claims in practice.