Research On The Method Of Assessing The Value Of Non-performing Assets Of Commercial Banks In China Based On The Hypothesis Liquidation Method

Since 2008,the US subprime mortgage crisis triggered by the financial crisis across the globe,China’s economy is also under the most severe test.With response to defuse the fallout from around the world,how to resolve the financial bad assets once again became the core of the national financial authorities concerned topic.As the objective of economic and financial development cycle,when they appear in the economic downturn and cause the economic crisis and even social crisis.Therefore,for the development of China in the transformation,paying attention to the development and characteristics of non-performing assets,to strengthen the management of bad assets disposal is difficult and necessary mission.This paper first introduces the research background,research significance and the domestic and foreign research status of non-performing assets.The research thought,framework and method of non-performing assets of a brief overview.Then from the perspective of basic theory of non-performing assets valuation,this paper introduces the definition of bad assets,bad assets value evaluation method and its applicability and the question of non-performing assets of the existing evaluation methods.At the same time,the features of non-performing assets and the adverse impact on the economy are expounded.Then the problems of non-performing assets value assessment methods are analyzed.At last,through the definition of bad assets,the practical problems existing in the using process,using the analytic hierarchy process from the perspective of the loan time,optimize the existing assumptions of liquidation method.And will assume liquidation after optimization method applied to actual cases,this article is mainly a case of bad assets of Guangdong development bank evaluation,and then come to the conclusion.The main conclusions of this paper are:(1)the impact of other non-financial factors on financial factors in the evaluation of the value of the assessment of non-performing assets in the process,such as debt relief,government policies,staff placement and other factors will affect the valuation of non-performing assets,and these Factors are difficult to quantify,so in the assessment process should pay special attention to these factors.(2)Hypothesis The clearing method is applicable to enterprises under unsustainable operating conditions and to enterprises that are still in continuous operation but do not have stable cash flow or cash flow.However,since the hypothesis is based on the assumption that invalid assets,invalid liabilities,and other assumptions that are based on bankruptcy liquidation),these assumptions are likely to deviate from the actual situation,especially at the assumed time and actual If the operation time is different,will make the assets and liabilities before and after a large change,causing the actual recovery rate changes.