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。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。

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

Countermeasures of prevention of Non-performing Assets of Commercial Banks in China

Abstract

Commercial Banks of bad assets in the development of modern financial industry is an important problem.In more than 10 years of non-performing assets disposal work,has obtained the certain stage achievement.But because our country is still exist system and environmental factors,a lot of bad assets disposal method can not play the expected effect.

Combining with the actual situation of commercial Banks for commercial Banks non-performing assets causes of the demonstration.The specific content including,first by introduction about commercial Banks non-performing assets research background,and then detailed analysis of the commercial Banks in China of the present situation of bad assets, mainly through our country commercial bank of bad assets of the general situation and China’s commercial Banks non-performing assets to the characteristics of the analysis of the two; Once again about the our country commercial bank of bad assets the cause analysis and put forward the countermeasures to dispose of bad assets and its Suggestions,have the financial legal system,strengthen the creditor’s rights protection,mandatory disclosure, strengthen risk supervision,adhere to the principle of commercial Banks,to ensure management and promote independent business process reengineering,establish and perfect the internal control mechanism in such aspects as bank of countermeasures.

Key words: commercial bank bad asset cause

摘要…………………………………………………………………………………………………………………. I

Abstract…………………………………………………………………………………………………………… II

1 前言……………………………………………………………………………………………………………. 1

1.1 本研究的目的与意义……………………………………………………………………………… 1

1.2 国内外研究文献综述……………………………………………………………………………… 1

1.3 本研究的主要内容………………………………………………………………………………… 3

2 我国商业银行不良资产现状…………………………………………………………………………….. 4

2.1 不良资产的界定……………………………………………………………………………………. 4

2.2 不良资产的内容……………………………………………………………………………………. 4

2.3 我国银行不良资产的现状……………………………………………………………………….. 5

3 我国商业银行不良资产的成因分析…………………………………………………………………… 5