作为苏州市吴江区金融机构体系中的重要一员之一的NY银行近年来不良资产余额不断 攀升，严重影响了自身的经营发展速度和质量。作为金融从业者，深知不良资产的管控水平 是决定一家银行能否持续健康发展的关键，是一家银行的立行之本和兴行之策。在这种形势 下，客观认识苏州市吴江区NY银行不良资产的现状，深刻剖析不良资产管控存在的问题， 找出不良贷款处置方法的策略和方法，具有较强的现实意义。 本文综合运用了规范严谨与案例研究、定性与定量分析相结合的研究方法。首先查阅了 大量国内外关于商业银行不良资产防控方面的文献，总结提炼出了近年来国内外理论界在商 业银行不良贷款防控方面提出的主要观点和理论。在此基础上，分析了商业银行不良资产发 生的外部因素和内在原因，通过大量数据具体分析了不良资产的现状，总结出来不良资产大 量集中暴露所呈现了主要特点和规律，从经营理念、制度建设、机制形成、流程设计等方面 深刻剖析了NY银行在不良资产管控方面存在的问题。 在阐述了吴江区NY银行不良资产产生的原因、现存问题及主要处置手段后，通过吴江 区NY银行近两年来处置不良资产的案例分析，提出了现阶段要处置好不良资产要修改自主 核销标准，加快不良资产出表速度；适度放宽不良资产批量转让的受让范围。 关键词：不良资产，NY银行，方法处置 苏州市吴江区NY银行不良资产处置方法及其应用研究 II Abstract The number of non-performing assets has soared in NY bank, as an important part of the system of financial institutions in wujiang district of suzhou, and it has seriously affected the speed and quality of its own operation and development. As a financial worker, it is well known that the level of management and control of non-performing loans is the key to the sustained and healthy development of a bank. It is the foundation and strategy of a bank. In this situation, the status quo and objective understanding of non-performing loans in wujiang district of Suzhou a profound analysis of the existence of non-performing loans management problem, find out the strategies and methods of disposal of non-performing loans, which has a strong practical significance. This paper uses specification analysis and case analysis, qualitative analysis and quantitative analysis. Firstly, access to a large literature on prevention and control of non-performing loans of commercial banks, and summarizes the main points of the theory and theorists domestic and overseas in recent years. On this basis, analyzing the external factors and underlying causes of the occurrence of non-performing loans of commercial banks, through large amounts of data analyzing the current situation of the bank non-performing loans, summed up the controlling non-performing loans problem in NY bank through the main characteristics and patterns from business idea, system construction, formation mechanism, process design and other aspects. Combined with the experience of disposal of non-performing assets case analysis, proposed the present stage in our country the commercial bank non-performing assets to strengthen innovation in traditional methods based on a series of suggestions; modify the verification standard, accelerate the non- performing assets of the table speed ;relax assets transferred shall range. Key words: non-performing asset, NY Bank, disposal model 南京航空航天大学硕士学位论文 III 目录 第一章 绪论 ..................................................................................................................................... 1 1.1 选题背景与意义 .................................................................................................................... 1 1.1.1选题背景 .................................................................................................................. 1 1.1.2选题意义 .................................................................................................................. 1 1.2 国内外研究现状 .................................................................................................................... 2 1.2.1国内研究现状 .......................................................................................................... 2 1.2.2国外研究现状 .......................................................................................................... 2 1.3 研究思路与内容 .................................................................................................................... 3 1.3.1研究思路 .................................................................................................................. 3 1.3.2研究内容 .................................................................................................................. 3 1.4 研究方法及研究路线 ............................................................................................................ 4 1.4.1研究方法 .................................................................................................................. 4 1.4.2研究技术路线 .......................................................................................................... 4 第二章 本文研究的理论基础 ......................................................................................................... 6 2.1不良资产的定义和分类 ......................................................................................................... 6 2.1.1不良资产的定义 ...................................................................................................... 6 2.1.2不良资产的分类 ...................................................................................................... 6 2.2银行不良资产处置的相关理论基础 ..................................................................................... 7 2.2.1银行信用风险管理理论 .......................................................................................... 7 2.2.2金融脆弱性理论 ...................................................................................................... 7 2.2.3银行行为理论 .......................................................................................................... 8 2.3商业银行不良资产处置模式 ................................................................................................. 8 2.3.1国外不良资产的处置模式 ...................................................................................... 8 2.3.2国内不良资产的处置模式 .................................................................................... 10 2.4 本章小结 .............................................................................................................................. 10 第三章 苏州市吴江区NY银行不良资产现状及环境分析 ..................................................... 11 3.1吴江区NY银行基本情况 ................................................................................................... 11 3.1.1 吴江区NY银行简介 ........................................................................................... 11 3.2.2 吴江区NY银行资产质量分析 ........................................................................... 11 3.2吴江区NY银行不良资产处置现状分析 ........................................................................... 12 3.3不良资产处置存在的问题分析 ........................................................................................... 12 苏州市吴江区NY银行不良资产处置方法及其应用研究 IV 3.3.1吴江区NY银行内部条件分析 ............................................................................ 12 3.3.2吴江区NY银行外部条件分析 ............................................................................ 13 3.4本章小结 ............................................................................................................................... 15 第四章 银行处置不良资产方法分类 ........................................................................................... 16 4.1 层次分析法 .......................................................................................................................... 16 4.2自主核销方法 ....................................................................................................................... 18 4.2.1自主核销方法设计的原则及方法的构建 ............................................................ 18 4.2.2符