摘 要

在我国提出经济结构转型，全面深化改革的经济背景下，不良资产的产生是伴随社会经济周期的，有其时代独特性，形成原因较为复杂，那么研究不良资产的形成原因和准确分析出不良资产的处置手段显得十分急迫与必要。本文首先对本文研究中所涉及的一些文献进行了整理，对本文的研究背景，研究效果进行了简单的阐述，对相关理论的研究现状进行了整合。其次，主要阐述了与本文有关的几个概念，并以此为出发点，将与不良资产财务管控有关的现有理论进行整合分析，对相关理论进行概述。着重介绍了不良资产的一些内容，比如分类、界定等等。并对课题相关研究理论进行论述，同时介绍了现有的不良资产处置方式。以民生银行为案例，对该商业银行不良资产财务管控现状进行分析，介绍该行不良资产形成的原因及现行的处置方式，并总结该行不良资产处置存在的问题。最后根据民生银行不良资产的财务管控针对性的提出了不良资产处置的措施以及模式。

关键词：商业银行；不良资产；财务管控；民生银行

Abstract

Under the economic background of China's economic structure transformation and comprehensive deepening of reform, the generation of non-performing assets is accompanied by the social and economic cycle, which has its unique characteristics of the times, and the causes are more complex. Therefore, it is very urgent and necessary to study the causes of the formation of non-performing assets and accurately analyze the disposal means of non-performing assets. In this paper, firstly, some literatures involved in this study are sorted out, the research background and research effect are briefly described, and the research status of related theories is integrated. Secondly, this paper mainly expounds several concepts related to this paper, and takes this as a starting point to integrate and analyze the existing theories related to the financial control of non-performing assets, and select the theory suitable for this paper. This paper mainly introduces some contents of non-performing assets, such as classification, definition and so on. At the same time, it introduces the existing disposal methods of non-performing assets. Taking Minsheng Bank as an example, this paper analyzes the current situation of financial control of non-performing assets of the commercial bank, introduces the causes of the formation of non-performing assets of the bank and the current disposal methods, and summarizes the problems existing in the disposal of non-performing assets of the bank. Finally, according to the financial management and control of non-performing assets of Minsheng Bank, it puts forward the measures and modes of non-performing assets disposal.

Key words: commercial banks; non performing assets; financial control

目 录

摘 要 5

Abstract 6

引言 8

一、相关概念界定与理论基础 8

（一）商业银行不良资产概念及分类 8

（二）商业银行不良资产特征 9

（三）商业银行不良资产财务管控目标 10

（四）商业银行不良资产财务管控方法 11

二、民生银行不良资产财务管控现状及问题分析 12

（一）民生银行不良资产财务管控现状 12

1.商业银行不良资产存量分析 12

2.商业银行不良资产的增量分析 12

3.不良资产结构分析 13

（二）民生银行不良资产财务管控的问题 14

1.对贷前风险的监控很薄弱 15

2.贷款和贷款管理并不完善 15

3.事件发生后缺乏补救措施，解决风险的措施薄弱 15

三、民生银行不良资产财务管控问题的原因分析 16

（一）民生银行承担着大量的财政性贷款任务 16

（二）地方政府干预因素 16

（三）由企业资本金不足带来的经营行为偏差 16

四、民生银行不良资产财务管控对策 17

（一）推进国有体制与机制的改革 17

1.重新启动不良资产证券化项目 17

2.取消重组后的不良资产组合的管理定价 17

（二）建立有关法律，加强金融监管 17

1.监管机构进一步健全法律法规 17

2.进一步优化社会信用体系 18

（三）完善银行治理结构和各项制度 18

（四）培养并提升银行自身关于风险控制的能力 18

1.修正信贷机制 18

2.加强信贷人员素质培训 19

结论 19

参考文献 21