A Study On The Influence Mechanism Of The Nature Of The Firm On The Pricing And The Way Of Disposing Bad Assets

Because of the financial crisis and national "four trillion" plan,the world economy growing slowly,the risk of non-performing assets of financial institutions in our country starts outbreak.How to efficiently handle the commercial non-performing assets of financial institutions has become the focus of experts and scholars.Among them,the loss area of the coal industry continues to increase,the possibility of some coal companies to increase the debt default,how to accurately assess the non-performing assets of coal companies become the main task of the financial institutions and investors to explore.In this paper,we study the impact of the nature of debt on the pricing of non-performing assets in the process of disposing non-performing assets,through the analysis of the current situation of domestic and international disposal of non-performing assets,factors affecting the pricing study on disposal of non-performing assets.On this basis,a deeper exploration of the nature of the impact of corporate assets pricing mechanism,In this paper,the non-performing assets of Yunnan Ping An Bank in 2016 non-performing assets of the project as the object of study,through the quantitative analysis,the paper studies the influence mechanism of the nature of the enterprise on the disposal of bad assets.This paper concludes that China’s financial asset management institutions should be selected according to the specific characteristics of the corresponding asset evaluation method of non-performing assets of the project.At the same time,the asset evaluation method must reflect the true value of the project financial assets,must comply with the specific disposal requirements.This paper has some suggestion on pricing the assets in question.And put forward the unsolved problems.