Study On The Disposal Of Bad Assets In China's Policy Banks

After 40 years of reform,opening up and rapid development,China's economic development has entered a stage of transformation and upgrading.As a financial investment and financing institution,policy banks have played an important role in the process of economic development and social progress.Policy Bank supported the implementation of national strategic objectives at the macro level,and met the financial needs of state-owned enterprises and private enterprises at the micro level,playing an important role in bridging the shortcomings of commercial banks.At this stage,the vague understanding of the nature of policy finance and the deviation of the functioning of policy banks have seriously affected the function and healthy development of China's policy banks,and have had a very negative impact on the disposal of non-performing assets of policy banks.As a result,its risk and asset value are difficult to assess,and the disposal experience of non-performing assets of commercial banks is less and more difficult.This paper discusses the problem of the disposal of non-performing assets by policy banks,and the case of disposing of non-performing assets of S Group by the China Development Bank,pointing out the problem of disposal of non-performing assets of policy banks in the third round of non-performing assets disposal in China,and proposes targeted and biased Policy directions and method recommendations.This article is divided into seven chapters: the first chapter is the introduction.This paper mainly introduces the background and significance of the topic,the literature review at home and abroad,the research methods adopted and the main research contents.The core theme of this paper is to deal with the disposal of bad assets of policy banks.The second chapter is related concepts and theories.First,the definition,characteristics,environment and important role of the two core concepts of policy banks and non-performing assets are summarized.At the same time,combined with the characteristics of policy banks,the formation mechanism of non-profit non-profit assets under the new situation is briefly described.Finally,we need to sort out the basic concepts of social production theory,credit rationing theory and asset management theory,and provide necessary tools for further theoretical analysis.The third chapter is the case description of the dispose of S group's bad assets by the State Development Bank.With the development path of the actual case,the whole process of describing the bad assets of the National Development Bank is described.The relevant case background,stakeholder,accounting identification,disposal means and final disposal results are explained in detail.The fourth chapter is the case analysis of the dispose of the bad assets of S group by the State Development Bank.From the perspective of macro and micro perspectives,the industry orientation,risk assessment,accounting recognition and disposal of non-performing assets are deeply analyzed according to the time order of disposal stage.Then,based on the characteristics of the policy banks,the reasons behind the problems are deeply studied.The fifth chapter puts forward the solutions and improvement proposals for the disposal of non-performing assets in China's policy banks.Through the research and summary of the related cases of China Development Bank,from the aspects of top-level design,accounting system,disposal methods and means,we further think about the innovative solutions and specific measures of policy banks' non-performing assets.The sixth chapter is the conclusion of the full text.Through the final summary of the research,we reviewed the whole text and key points,showing the necessity for policy banks to conduct more scientific non-performing assets disposal,and also prospected the future solution of China's policy banks' non-performing assets.It is hoped that the analysis and suggestions for the disposal of non-performing assets of policy banks provided by this article will effectively alleviate the dilemma of non-performing assets and accumulate more valuable and valuable experience.