Study About The Non-Performing Assets Of State-owned Commercial Bank--And About The Swap Of Debt To Equity

The existence of large volume of non-performing assets has become a great threat to the safety of our bank system and hold back the economy reform . If this question is not resolved reasonably , it would not only leads to the explosion of the whole finance system risks , but also seriously affects the credit ranks of our state-owned commercial banks and restricts the strategic adjustment of civil economy .It is the urgency of this problem that makes the author select the realistic theme to research.This thesis is divided into five chapters.The first chapter introduces the concept of non-performing assets briefly and tells the two standards about not-performing assets , and then points out that it is not easy to define the exact scale of non-performing assets because of many factor's effect.The second chapter discusses the cause of large non-performing assets and the serious influence it brings . The forming of non-performing assets is related to the soft restriction set on enterprise and soft management of bank loans by bank;to high liability management and low economic benefit of state-owned enterprises; to the external circumstances and the change of policy during the transferring of China' s economy. Then I point out the non-performing assets not only influence the natural operation of bank and enterpriseseriously , but also influence the national economy function.The third chapter discusses and compares the international experiences of resolving non-performing assets .From these experiences we can study the international success case and then choose the dealing measures which is suitable to our national condition.In the fourth chapter , I suggest some ways about how to deal the non-performing assets on the base of analyzing our former dealing measures to non-performing assets , and then point out that the building of AMC (Assets Management Corporation)and SDE (swap of debt to equity) is our realistic choice .In the fifth chapter , we discuss the SDE from its background and the procedure of carrying out it to some doubts about SDE . It illustrates that whether the SDE can achieve the prearrange purpose depends on many uncertain factors .At last we make the corresponding measures to it .