国有商业银行不良资产的阶段性累积分析
摘要：
银行不良资产问题已成为当今的一个世界性难题。不仅银行业、金融界，而且各国政府及社会各界都普遍关注。综观世界历史，历次银行危机、金融危机乃至经济危机的爆发无一不与银行不良资产相关。1997年爆发的亚洲金融危机即是由于银行不良资产过度积累而引发。据统计，在国际货币基金组织成员国中有60％以上的国家因不良资产问题导致了银行业危机，其中不仅有发展中国家，也有发达国家。因此，国有商业银行不良资产风险的有效防范和化解在当前经济转轨时期显得尤为重要，这在很大程度上决定了国有企业改革和宏观经济结构调整的目标和效果。本文即将就此问题作以较深入的分析和探讨。
关键词：国有商业银行； 不良资产； 阶段性累积分析
Abstract:
The non-performing assets of banks has become a worldwide problem today. Not only the banking sector, financial sector, governments and the community are of common concern. Looking at the history of the world, the previous banking crisis, financial crisis as well as the economic crisis are all related to banks’ bad assets. The 1997 outbreak of the Asian financial crisis that is caused by excessive accumulation of bad assets of banks. According to statistics, more than 60 percent of the country due to non-performing assets led to a banking crisis in a member of the International Monetary Fund, which is not only developing but also developed countries. Therefore, the risk of bad assets of state-owned commercial banks to effectively prevent and resolve is particularly important in the current economic transition period, which largely determines the objectives and outcomes of state-owned enterprise reform and macroeconomic structural adjustment. This article is about to issue a more in-depth analysis and discussion.
Keywords: state-owned commercial banks; non-performing assets; stage cumulative analysis
目 录
摘要及关键词……………………………………………………………………………………………… 1
目录………………………………………………………………………………………………………….. 1
一、相关概念界定……………………………………………………………………………………….. 3
（一）不良资产……………………………………………………………………………………. 4
（二）我国不良资产判断标准…………………………………………………………………. 4
（三）不良资产的影响…………………………………………………………………………… 4
二、我国国有商业银行不良资产现状………………………………………………………………. 5
（一）不良资产总量巨大，不良资产率高………………………………………………….. 5
（二）可疑类和损失类贷款比重大…………………………………………………………… 5
（三）经济欠发达地区不良贷款率高………………………………………………………… 5
（四）不良资产化解速度趋缓…………………………………………………………………. 6
三、国有商业银行不良资产的产生的危害………………………………………………………… 7
（一）阻碍资金流动，冲减银行收益………………………………………………………… 7
（二）加重资本风险，制约银行发展………………………………………………………… 7
（三）增加化解成本，危及金融体系构建………………………………………………….. 7
（四）减少国家税赋收入，阻碍产业结构优化……………………………………………. 8
（五）障碍经济改革，破坏经济信用………………………………………………………… 8
四、造成我国国有商业银行不良资产的原因…………………………………………………….. 9
（一）带有计划经济体制痕迹的制度安排………………………………………………….. 9
（二）国有商业银行经营目标的影响………………………………………………………… 9
（三）公司治理结构的不完善…………………………………………………………………. 9
（四）法律制度的缺陷…………………………………………………………………………. 10
五、防范我国国有商业银行不良资产的对策……………………………………………………. 11
（一）建立健全信贷管理体制………………………………………………………………… 11
（二）建立健全银行内部贷款管理制度……………………………………………………. 11
（三）整顿治理司法环境………………………………………………………………………. 11
（四）提高企业经济效益，确保信贷资产质量………………………………………….. 11
结论………………………………………………………………………………………………………… 12
参考文献………………………………………………………………………………………………….. 12
