The Disposal Of Non-performing Assets Of The Financial Assessment

With the reform of the national banks developing and with the open of the finance industry to foreign capital speeding up, the disposing to the national bad debts becomes more imperative, and accordingly, the appraisal work of bad debts appears more important. Based on the national real situations, the article analyzed the reason why bad debts came to being and what is the present situation, studied the essential elements of the bad debts' appraisal applying the basic theories and methods of assets appraisal, elaborated on the various disposing approaches in use or in discussion and valued them. Meantime, in terms with the characters of different disposing approaches, the article studied the defaults existing in the present methods of the appraisal of bad debts and gave some suggestion to improve them. Finally, according to the market principle of appraisal theories, the article put forward that bad debts could be valued with a method established on statistical principal, and discussed the feasible scope, the detailed operations and the important points of this method. The results in the article preliminarily established the theory frame of bad debts' appraisal.