Commercial bank’s non-performing assets problem in modern financial industry development is an important problem in. Our country is in process of economic system shunt, due to a variety of complex factors influence, the accumulation of a large number of non-performing assets. The huge non-performing assets of the credit funds circulation not only serious suffocate suffocate, but also hinders the process of reform of state-owned enterprises. In the ten years of bad assets disposal of work, obtained certain level sex achievement. But because our country still exists at present system and environment factors, a lot of bad assets disposal means not achieve the desired effect. To date, the non-performing assets of state-owned commercial banks high not fundamentally solved; at the same time, but also generate a lot of new non-performing assets.
In this paper, combined with the actual situation of commercial banks are commercial bank bad assets of argumentation. Specific content includes, first through the introduction of the non-performing assets of commercial banks on the background, followed by a detailed analysis of the non-performing assets of commercial banks in China present situation, mainly through the bad assets of our commercial banks and the profile of the non-performing assets of commercial banks in China are given in terms of the analysis of characteristics of two; again to our country commercial bank the cause of formation of bad assets analysis, respectively, from the causes of unhealthy assets caused by comprehensive analysis, external, the borrower and the bank management four respects reason undertook thorough analysis; finally, put forward countermeasures and suggestions to deal with non-performing assets, sound financial legal system, strengthen the protection of rights, mandatory disclosure, strengthen the risk supervision, adhere to the commercial banks to ensure the independence principle, management and promote the business process reengineering, establishes the perfect bank internal control mechanism and so on several aspects of the countermeasures.
Keyword：Commercial Banks; Non-Performing Assets; Causes