我国商业银行不良资产成因及其对策研究-6

毕业论文学院金融学院班级11金融3学号20112733姓名汪梦婕题目我国商业银行不良资产成因及对策研究指导教师（姓名及职称）石春华讲师[总评成绩：]I我国商业银行不良资产成因及对策研究金融学院11金融3班汪梦婕20112733指导教师：石春华讲师内容摘要：本文主要选取了我国国有商业银行中仍存在的不良资产的情况作为研究内容，阐述了它的性质、特点和危害，表明了我国必须尽快处置不良资产的必要性。根据国内外实践经验和研究成果，本文具体分析了不良资产依然存在并且依然严峻的原因，对比了传统和创新的处置模式的利弊，最终得出各利益相关者都必须充分重视这个问题的危害性。我国需要通过政府下决心果断处理，法律部门完善相关法律法规，人行银监会等在实践中推进监管，同业之间相互协作，银行自身建立健全内控机制等方面共同作用来直接正面地解决这个问题。同时，我国也要发展和完善货币市场和资本市场，通过吸收社会闲散资金提高社会资源利用效率的方式来间接化解积聚在银行的风险数量。只有通过各部门各行业的共同努力，才能从根本上控制不良资产的数量和比重，来保持我国金融经济稳定。关键词不良资产不良贷款国有商业银行IITheReasonsandManagementofNon-performingAssetoftheState-ownedCommercialBanksinChinaAbstract：Thispaperfocusesonthenon-performingasset(NPA)inthestate-ownedcommercialbanksinChina.WithananalysisofNPA’snature,characteristicsanddamage,wesuggestthatitisnecessarytomakequickeffortstodealwiththisissue.Additionally,accordingtodomesticandinternationalpracticalexperienceandresearchfindings,wepointoutreasonswhyalargeamountofNPAstillseverelyexistsinChinaandmakeacomparisonoftheadvantagesanddisadvantagesbetweenthetraditionalandcreativetreatingmode.Basedonouranalysis,weconcludethatrelatedstakeholdersshouldpayattentiontoNPA’sperniciousness,andtakeproactiveactiontosolvethisproblem,includingpolicy-makingbygovernmentstoregulatetheindustry,improvementofrelevantlawsbylegaldepartments,andpromotionofsupervisionprocessbyinstitutionssuchasPeople’sBankofChinaandChinaBankingRegulatoryCommission.ItisalsosuggestedtostrengthenindustrycooperationandbuildinternalcontrolmechanismwithinthebankingsystemstohandleNPAimmediatelywhenitisdiscovered.Atthesametime,itisalsorequiredtoregulatethemoneymarketandcapitalmarkettogathertheslackmoneyandincreaseefficiencytoutilizethesocialresources.Thismethodaimstodissolverisksaccumulatedinthebanksindirectly.WebelievethenecessityofcontributionmadebyallstakeholdersectionstofundamentallycontrolNPA’samountandratioandfinallytoachievefinancialandeconomicstabilityinChina.Keywordsnon-performingasset,non-performingloan,state-ownedcommercialbanksIII目录一、引言.................................................................................................................1二、国有商业银行不良资产现状分析...............................................................1（一）不良资产的基本性质.......................................................................................2（二）近年来我国不良贷款具体情况及分析...........................................................2三、我国国有商业银行不良资产成因分析........................................................4（一）国有商业银行的产权制度的缺陷...................................................................4（二）宏观经济社会因素...........................................................................................4（三）社会信用体系脆弱，金融信用脆弱...............................................................4（四）资本市场货币市场不发达，风险积聚...........................................................5（五）法律制度的缺失和监管缺失...........................................................................5（六）同业间不良竞争...............................................................................................5（七）银行自身管理不到位，员工缺乏积极性.......................................................5四、国内外传统与创新处置模式的介绍............................................................6（一）传统处置模式的种类.......................................................................................6（二）日、美、欧等国家和地区的处置经验...........................................................6（三）我国创新处置方法介绍及其利弊...................................................................71、资产证券化......................................................................................................................72、利用资本市场处置和盘活不良资产...............................................................................73、信托模式..........................................................................................................................74、业务外包法......................................................................................................................75、企业并购重组..................................................................................................................8（四）传统和创新处置模式的比较...........................................................................8五、政策性措施和建议......................................................................................8（一）利用不良贷款的周期性性质，进行反周期调节.....................................8（二）减少行政干预，加强银行自主性.............................................................9（三）加大征信制度管理.....................................................................................9（四）银行加强风险管理.....................................................................................9（五）监管部门加强管理...................................................................................10（六）加快货币市场和资本市场建设...............................................................10六、小结与展望...............................................................................................10（一）小结...........................................................................................................11（二）展望..............................................................................................................