The Research About The Assessment Of Non-Performing Assets Of Banks In China

The fact what from the US subprime mortgage crisis in2008to the European debt crisis which has not finished so far show that:the cumulative of a large number of non-performing assets impact the financial markets not only, but also enormous risks restricting the stable development of the financial market. With the rapid development of China’s banking industry in recent years, the banking industry continues to expand the scale, the rapid growth of the banking sector problems brought may appear gradually, may increase the risk of default, in some areas, some institutions’bad loans rally signs have appeared. So for China’s financial industry, the priority is to resolve the issue as soon as the disposal of non-performing assets, in the process of disposing of the non-performing assets, in the aspects of how to determine its value, asset evaluation will play a crucial role, through the evaluation of non-performing assets, determining its objective, reasonable value, providing advice and reference for the pricing of non-performing assets disposal of Asset Management Co.Study on the theory and method of evaluation of non-performing assets of the current method is lacking, it is difficult to solve all the problems encountered in practical work, leading to the evaluation of behavior is not standardized, cannot playing a real role in the disposal of non-performing assets pricing. However, in the classification of non-performing assets, non-performing assets collateral accounts for a large proportion, the disposal of non-performing assets assessment of collateral is also more common in practice, and plays an important role. Therefore, how to value the non-performing assets collaterally, becoming an urgent problem in the disposal of non-performing assets.Based on the analysis of the relevant theories of the research of China’s commercial banks non-performing assets, we can analysis non-performing assets from the meaning of the non-performing assets、 evaluation methods to the problems of evaluation of non-performing assets, and then according to the different types of the disposal of non-performing assets, the Asset Management Co carries on the classification to the disposal of non-performing assets of several existing assessment method and discussed the applicability of its non-performing assets to assess different types of various evaluation methods. Then from the angle of cash discount rate mortgage payment, mortgage real class to the disposal of non-performing assets assessment for further optimization of non-performing assets, and typical cases of XX Asset Management Co analysis was carried out using evaluation methods after optimization, then draws the conclusion, and puts forward policy suggestions. Hoping to provide reference for the majority of workers in the non-performing assets of assets assessment, making the evaluation system more comprehensive.