Research On Valuation Of Non-performing Assets Of Commercial Banks Based On Improved Hypothetical Liquidation

With the rapid development of China's economy,the financial market is becoming more complete and diversified,but it is also accompanied by greater financial risks.For commercial banks,after the divestiture and reform of assets,the scale and profitability of assets It has gradually increased,but at the same time it has accumulated a large amount of non-performing assets.In recent years,the total non-performing loans and non-performing loan ratios of commercial banks in China have doubled,which has seriously affected the long-term development of commercial banks to a certain extent.Therefore,how to quickly and efficiently dispose of non-performing assets has become the first problem to be solved The problem is particularly important for the asset appraisal industry to provide accurate valuations of non-performing assets.This article analyzes and summarizes the existing research theories and achievements of commercial banks 'non-performing assets,and constructs a theoretical framework for the evaluation of commercial banks' non-performing assets value,which mainly includes three parts: clarifying the basic connotation of non-performing assets and analyzing the disposal methods of non-performing assets;The analysis summarizes the applicability and limitations of the existing four non-performing asset value assessment methods,and provides a theoretical basis for building an improved hypothesis clearing algorithm.Secondly,through the analysis of the development and evaluation status of non-performing assets of commercial banks,it is concluded that there are many problems in the evaluation process of non-performing assets of commercial banks in China at present,such as the lack of evaluation theory and experience,the unclear relationship between the valuation range disposal pricing,the existing evaluation methods have major limitations and other problems.By comparing and analyzing the existing non-performing asset evaluation methods,it is determined that the hypothesis-clearing algorithm is the basic method of this article.Therefore,it is particularly important to study the non-performing assets of commercial banks in the assessment practice.Then,the Triangular Fuzzy Number and Analytic Hierarchy Process(TFNAHP)is used to improve the hypothesis clearing algorithm,which is mainly based on considering the financial factors of the enterprise to increase the non-financial factors of the willingness to repay,and finally the improved method is tested in the evaluation example for its applicability and rationality.According to the comparison of casestudies,the evaluation result under consideration of the repayment willingness factor is lower than that under the consideration of financial factors only,which also proves that the improved hypothesis clearing algorithm is closer to the actual disposal value.Finally,some suggestions are made for the problems arising in the evaluation of non-performing assets of commercial banks in China,hoping to promote the improvement of the evaluation system of non-performing assets of commercial banks.