The Mortgaged Assets Assessment Study Based On The Security Of Financial Assets

Since the 1980s, there have been more than 130 countries occurred in serious financial risk, and some even lead to serious economic crisis, caused great harm to the national economy, during which the asset appraisal was being questioned. In our country, though the financial crisis has not yet to materialize, the main type of business of the commercial banks of china is to absorb depositors'deposits and loans, in which mortgaged loans occupy a large proportion. Therefore, the mortgaged asset evaluation is important for the security of the mortgaged loans and the financial assets. So it is necessary to study the mortgaged assets evaluation based on the security of financial assets. In the course of the study, also found that the basic concepts of asset evaluation has not yet reached a consensus In academia such as "mortgage value", "mortgaged loans value", the classification of the assessment premise, the authentication power of the evaluation conclusions and the form of business organization of the evaluating institute. Therefore, the definition of some basic concept is studied, to clarify the connotation and denotation of them.I searched domestic and foreign research data and results, summarized up the status of research and fund out the difficult problems to make targeted study. This thesis includes a total of the following six parts:The first part is the introduction, which is focuses on the background, significance, research status, research ideas and research methods and innovation.The second part analyzes the relationship between the security of financial assets and the mortgaged assets evaluation, from the basic concepts, discusses the security status of financial assets, the characteristics of the mortgaged assets evaluation and the role of the security of financial assets made by the mortgaged assets evaluation.The third part begins by describing the prevalence of collateral assessment bias, and then from the assessment techniques, the environment of assessment, the internal control system and management construction of banks to analysis.The fourth part from the point of the assessment techniques probes the improvement of the mortgaged assets assessment which is based on the safety of financial assets. It includes assessment of the premise of choice, value type selection, assessment methods selection and the publishing and use of evaluation findings.The fifth part makes suggestions for improvement in many aspects such as locating the role of collateral assessment, assessment bodies'corporate form of organization, the environment of assessment, the internal control of banks and the system construction.The sixth part consists of conclusions and research localizations.This thesis uses methods of logical reasoning, examples and theoretical analysis to subsequently probe and study the technical methods of the mortgaged assets assessment which is based on the security of financial assets.