Research On Evaluation Of Non-performing Assets Of Banks

The bank's non-performing assets problem is a worldwide problem,it's about a country's financial stability and security of society.In recent years,because of our country's economic growth and reform of the supply side,and the excess capacity and high leverage run the risk of a large number of release,the commercial bank bad assets balance and non-performing assets ratio trend double up.To improve the bank's ability to resist risks,to promote national economic structural reform,guarantee the healthy development of national economy,rapid and efficient assessment and disposal of non-performing assets is particularly important.Based on the important role of non-performing assets in the present economy,the bad assets evaluation method studied.Exploring the evaluation method of the non-performing assets,based on the theory of non-performing assets value theory and evaluation method of analysis.In liquidation method reimbursement ability influence factors of the non-performing assets evaluation methods were improved optimization,providing more practicable reference for non-performing assets value assessment,further perfect the theory and practice of bad assets evaluation.Learning based on the existing literature review,theory value of non-performing assets and the existing evaluation methods were analyzed,and the comprehensive bad assets market present situation and the applicability of the existing various methods,concluded that law assumes that the liquidation applicability in our country at present a strong conclusion.After analyzing assumptions liquidation method using difficulties,from the perspective of non-performing assets value composition,the bad assets the value of the block,make up the hypothesis liquidation method assumes that the harsh,lack of considering the shortcomings of non-financial factors,bad assets value can be divided into recycled the baseline value and recycled uncertain value,first using the method of hypothesis liquidation under the hypothesis of the liquidation value assessment of non-performing assets of the bottom line,the minimum value of recycling,and the introduction of analytic hierarchy process(ahp)to the non-financial factors affecting the bad assets recovery combined with financial factors,it is concluded that the bad assets recovery value of uncertainty,based on different levels will be intuitive to show the value of non-performing assets,improve the practice only by the traditional hypothesis of liquidation method cannot\"adjust measures to local conditions\" to evaluate the disadvantages of the different value module.Finally the optimized improvement method is applied to real cases,improved method is suitable for bank non-performing assets value assessment conclusion.