Research On Value Revaluation And Pricing Strategy Of Non-performing Assets In Commercial Acquisition Of Asset Management Companies

The problem of non-performing assets is the one that global financial institutions need to solve.How to effectively reduce non-performing assets is also an important issue in China economic and financial markets.Affected by the economic downturn and supply-side reform,the debt pressure of small and medium-sized enterprises has increased sharply.Our country continues to face the situation that the balance of non-performing assets and the ratio of non-performing assets rise simultaneously,and the problem of non-performing assets has become a hidden danger in the economic market.How to activate the bad assets in stock effectively and ensure the healthy-and orderly development of our economy gains the priority of our financial work.The reason is that the value of non-performing assets is not fully reflected in the market operation,which makes the inefficient allocation of non-performing assets.Due to "Popsicle Effect" of non-performing assets,with the extension of asset holding period,the risk of asset value loss is increased.Thus,it's particularly important to solve the problem of value revaluation and pricing of non-performing assets,so that the value of non-performing assets can be objectively reflected and the rational operation of the non-performing assets market to be promoted.On the basis of thorough summary and objective evaluation of China non-performing assets market,with the theory of non-performing assets management,the mode of non-performing assets and the policy of non-performing assets in commercial acquisition,this paper analyses the causes of non-performing assets,the main factors affecting the revaluation of non-performing assets and the practical difficulties of the revaluation of non-performing assets,and puts forward mode that determines the value and transaction price of non-performing assets,verified by H Asset Management Company's acquisition of B Company's non-performing assets.Finally,some feasible suggestions and opinions are put forward for the revaluation and pricing of non-performing assets,which can provide reference for the revaluation and pricing of non-performing assets in commercial acquisition.