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内容摘要
商业银行的不良资产问题是现代金融业发展中的一个重要难题。我国在经济体制转轨过程中，由于受到多种复杂因素的影响作用，累积了大量不良资产。巨额不良资产不仅使信贷资金循环严重受阻，而且也阻碍了国有企业改革的进程。在十几年的不良资产处置工作中，取得了一定的阶段性成就。但由于我国目前还存在体制和环境因素制约，很多不良资产处置手段无法发挥预期效果。迄今为止，国有商业银行不良资产居高不下的问题仍未从根本上得到解决；同时，又产生了大量的新增不良资产。
本文结合商业银行的实际情况进行商业银行不良资产成因的论证。具体的内容包括，首先通过引言介绍了商业银行不良资产研究的背景，其次详细分析了我国商业银行不良资产的现状，主要通过对我国商业银行不良资产的概况和我国商业银行不良资产的特点两个方面给予的分析；再次对我国商业银行不良资产的成因分析，分别从造成不良资产成因的综合分析、
外部客观、借款者自身以及银行经营管理四个方面的原因进行了深入的分析；最后提出了处理不良资产的对策及其建议，有健全金融法律体系，强化债权保护、强制信息披露，加强风险监管、坚持银行商业化原则，保证经营管理独立以及推动业务流程再造，建立健全银行内控机制等几方面的对策。
关键词：商业银行；不良资产；成因
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
