Study And Application On The Valuation Method Of Financial Non-performing Assets

Since the 18 th National Congress of the Communist Party of China has been convened, the Chinese central government repeatedly make a decision that China should deepen reform of the financial system, improve the modern financial system and accelerate development of a multilevel capital market, which suggests that determination to optimize the structure of the financial industry, enhance the vitality of the financial industry, improve the efficiency of the financial industry. However, the financial non-performing asset has become the financial system of the risks and constitute obstacles to the reform of financial industry. Especially, China will reach the term of protection of WTO, how to deal with the financial non-performing assets becomes a difficult problem that must face to. Throughout the world’s financial development the key of defusing financial risks is evaluate non-performing assets’ price, which is the precondition for subsequent disposal work. Therefore, it’s very necessary to study the appraisal of financial non-performing assets.Based on the current background and the problems, this paper systematically analyzed and studied the method system of financial non-performing assets appraisal: Firstly, this text introduce the research background, present condition and research range; Secondly, using the data of value factors for empirical analysis provides data support for the improvement of the appraisal method system; Thirdly, based on the different angles, this introduces the existing four appraisal methods and puts forward to the improvement ideas and direction, supplemented by case testing the validity of the improved appraisal method; Finally, this paper summarize matters which should be paid attention to, briefly put forward some suggestions for the development and the future research direction, in order to provide useful proposal for the further development of financial non-performing asset appraisal.