随着我国经济增长的减缓，经济结构的优化，外部监管环境的强化和商业银行内 部绩效要求的提高，我国商业银行信贷风险持续暴露，不良资产规模不断增大，传统 的不良资产处置模式已经不能适应新形势的发展。LW 城市商业银行在不良资产爆发 式增长，影响业务正常经营发展的关键时刻，通过借鉴国内外先进经验做法，对不良 资产处置模式进行改革，建立了更适合自身情况的内部集中处置模式，取得了不良资 产处置的阶段性成效，也能够为其他同类城市商行银行处置不良资产提供参考。 本文共分五个部分进行阐述。首先，对选题的背景、意义和国内外研究情况进行 综述，明确研究思路内容和方法，总结本文研究的不足之处。其次，对商业银行、不 良资产和不良资产处置模式进行界定。通过介绍分散处置模式、外部集中处置模式和 内部集中处置模式三种不良资产处置模式，并对其进行比较；然后介绍影响商业银行 选择不良资产处置模式的主要因素，主要有成本、效益、风险、产权结构和人才队伍 情况五方面。第三，针对 LW 商业银行改革不良资产处置模式前，不良资产爆发式增 长的现状，介绍了不良资产形成的原因和选择内部集中处置模式的原因；接着介绍了 LW 商业银行内部集中处置模式具有财务独立核算、不良资产权责一致、资产经营部 角色明确的特点和处置专业化、降低成本、绩效激励有效、利于风险隔离和整合处置 资源五大优势；然后介绍了 LW 商业银行内部集中处置模式的运用，该模式下成立类 似于行内资产管理公司的资产经营部，各分行将不良资产的档案、处置权按照内部移 交流程移交至资产经营部，并按照权责发生制全额记账；通过优化原有处置方式，开 拓新的处置途径和快速审批处置方案来提高处置不良资产的效率；通过对绩效考核的 前后比较，介绍了内部集中处置模式下各经营指标的考核方法；最后通过一个案例介 绍了内部集中处置模式下各环节的应用。第四，通过对改革为内部集中处置模式后的 两年期间 LW 商业银行不良指标的变化、不良资产处置金额的比较和在省内城商行的 横向对比，肯定了内部集中处置模式取得的成效；但在这两年期间也发现了风控意识 减弱、评估能力不足和应急处置机制缺失等问题。最后针对存在的问题提出了加强风 控管理、完善内部评估体系、建立不良资产应急处置流程和优化内部移交程序的建议。 通过本文的研究，力求为 LW 商业银行不良资产内部集中处置模式进一步优化提 供有益参考，也希望能给遇到类似不良资产激增问题的同类城市商业银行提供借鉴， 减少不良资产问题对商业银行健康发展造成的影响。 关键词：不良资产；商业银行；不良资产处置模式；内部集中处置模式LW 商业银行不良资产内部集中处置模式优化研究 I ABSTRACT With the slowdown of China's economic growth, the optimization of economic structure, the strengthening of external regulatory environment and the improvement of internal performance requirements of banks, the credit risk of commercial banks at all levels in China has increased significantly, the scale of non-performing assets has increased continuously, and the traditional disposal mode of non-performing loans has been unable to adapt to the development of the new situation. LW city commercial banks in the critical assets of the rapid growth of non-performing assets, affecting the normal operation of the development of the business, through the reform and innovation of the disposal mode of non-performing assets, set up a more suitable internal centralized disposal mode of urban commercial banks, achieved the phased effect of non-performing assets disposal, and also can provide reference value for other similar city commercial banks to deal with non-performing assets. In this article, it is divided into five parts. First of all, it summarizes the background, significance and research situation at home and abroad, clarifies the research ideas, contents and methods, and summarizes the deficiencies of this paper. Secondly, the Commercial banks, Non-performing assets, Centralized disposal mode are defined. Based on introduces and compares the decentralized disposal mode, external centralized disposal mode and internal centralized disposal mode, the 5 main elements also been introduced that impact the commercial banks with their non-performing assets disposal modes choosing, which contains cost, benefit, risk, property right structure and professional team. Third, it introduces the causes of non-performing assets and the reasons of choosing the internal centralized disposal mode that aim at the current conditions of explosive growth in non-performing assets before reform the of non-performing assets disposal modes in commercial banks. Following introduces characteristics of the reform LW commercial banks by using internal centralized disposal mode, which involved independent financial accounting, power and responsibility consistent in non-performing assets, roles of asset management department clearly. The mode also has 5 advantages, professional disposal methods, lower the cost, effective motivation in performance, isolation of risk, integrated disposal mode resources. Next, about the application of internal centralized disposal mode in LW commercial banks. In this mode, an asset management department similar with the intra-bank asset management company was founded. All branches shall turnover the filesABSTRACT II and disposal rights of non-performing assets to the asset management department in accordance with the internal turnover process, and book the full amount on an accrual basis. As for the non-performing assets, it improved the efficiency of the disposal by optimizing the original disposal method, exploring new disposal approaches and examining quickly with the disposal programs. By comparing the performance before and after, the appraisal method of operating indicators in internal centralized disposal mode has come forward. Finally, a case was introduced to expound the application of each part in the internal centralized disposal mode. Fourth, internal centralized disposal mode received a positive answer according to the non-performing index change of LW commercial banks through the reform, comparison of disposal amount, and parallel comparison among the city commercial banks in the province within 2 years. However, some problems have surfaced just like weaken in risk control awareness, short in evaluating capability, lack in emergency response mechanism. It also presents suggestions on the existing issues, which cover to the strengthen risk control and management, improve the internal evaluation system, establish the emergency disposal process for non-performing assets, and optimize internal turnover procedures. The research in this paper try to provide the beneficial references for further optimization with internal centralized disposal model of non-performing assets in LW commercial banks. Other city commercial banks with same issues (non-performing assets) will be given the same recommendation to reduce the impact of commercial banks under the healthy development environment. KEYWORDS: Non-performing assets; Commercial banks; Centralized disposal mode; Internal centralized disposal modeLW 商业银行不良资产内部集中处置模式优化研究 1 目 录 第一章 绪论..............................................................................................1 第一节 研究背景与意义........................................................................................1 一、研究背景.........................................................................................................1 二、研究意义.........................................................................................................1 第二节 文献综述....................................................................................................2 一、国外研究综述.................................................................................................2 二、国内研究综述.................................................................................................2 三、研究工作述评.................................................................................................3 第三节 研究内容与方法........................................................................................4 一、研究内容.........................................................................................................4 二、研究方法.........................................................................................................5 第四节 创新与不足................................................................................................5 第二章 商业银行不良资产处置模式相关理论.....................................6 第一节 研究范畴界定............................................................................................6 一、商业银行.........................................................................................................6 二、不良资产与不良贷款.....................................................................................6 三、不良资产处置模式.........................................................................................8 第二节 商业银行不良资产处置模式及其比较....................................................8 一、分散处置模式.................................................................................................8 二、外部集中处置模式.........................................................................................9 三、内部集中处置模式.........................................................................................9 四、不良资产处置模式的比较...........................................................................10 第三节 影响商业银行不良资产处置模式选择的主要因素..............................11 一、成本因素.......................................................................................................11 二、效率因素.......................................................................................................12 三、风险因素.......................................................................................................12目录 2 四、股权结构因素...............................................................................................12 五、人才因素.......................................................................................................12 第三章 LW 商业银行不良资产内部集中处置模式选择及其运用.....13 第一节 LW 商业银行不良资产内部集中处置模式的选择背景.......................13 一、LW 商业银行不良资产的现状................................................................... 13 二、LW 商业银行不良资产的形成原因........................................................... 14 三、LW 商业银行选择内部集中处置模式的原因........................................... 15 第二节 LW 商业银行不良资产内部集中处置模式的特点和优势...................17 一、内部集中处置模式的特点...........................................................................17 二、内部集中处置模式的优势...........................................................................18 第三节 LW 商业银行不良资产内部集中处置模式的运用...............................19 一、组织架构.......................................................................................................19 二、资产移交.......................................................................................................20 三、处置方法.......................................................................................................20 四、绩效考核.......................................................................................................21 五、主要案例解析...............................................................................................22 第四章 LW 商业银行不良资产内部集中处置模式的运行评价.......25 第一节 内部集中处置模式的实施效果..............................................................25 一、初步完成改革目标.......................................................................................25 二、模式创新进展良好.......................................................................................27 第二节 内部集中处置模式的不足......................................................................28 一、风险防控意识相对减弱...............................................................................28 二、不良资产评估存在争议...............................................................................30 三、程序缺失易失处置良机...............................................................................30 四、内部移交衍生法律风险...............................................................................30 第五章 LW 商业银行不良资产内部集中处置模式的优化建议.......31 第一节 持续提高风险识别管控能力..................................................................31 第二节 完善不良资产内部评估体系..................................................................31LW 商业银行不良资产内部集中处置模式优化研究 3 第三节 建立不良资产应急处置机制..................................................................32 第四节 优化不良资产内部移交程序..................................................................33