The Application Of The Optimized Hypothesis Liquidation Method In The Appraisal Of Non-performing Assets Of A Banks

The problem of the non-performing assets of the bank is a worldwide problem,which is related to the financial stability and social stability of a country.In recent years,due to the economic growth rate shift and the supply side reform of our country,risks of overcapacity and high leverage business release,showing the double up trend rate balance of non-performing assets of commercial banks and non-performing assets.In order to improve the bank's ability to resist risks,promote the structural reform of the national economy and ensure the healthy development of the national economy,it is particularly important to assess and deal with the bad assets quickly and efficiently.Based on non-performing assets an important role in the current economic times,this paper make a research on the evaluation method of non-performing assets,to explore the evaluation method suitable for the characteristics of non-performing assets in China.Based on the above research background,first of all,the related literature and related theories of non-performing assets are combed and summarized,and the particularity of non-performing assets evaluation is clarified.Then,it further analyzes the commonly used method of assuming liquidation in the assessment of non-performing assets:first,it summarizes the hypothesis of liquidation from the theoretical basis,the three liquidation prices involved and the method steps,and analyses the problems of the hypothesis of the liquidation method,and then puts forward the point of view of the willingness of repayment to the question.The algorithm is optimized,and the factors that affect the repayment of the repayment are fully analyzed from the internal and external environment,and the factors that affect the repayment will are quantized by the analytic hierarchy process,and the coefficient of the repayment will is obtained;the applicability of the hypothesis after the optimization is analyzed.In the end,the paper analyzes the case of A bank's non-performing assets evaluation with the optimized hypothesis,and compares and analyses the results before and after the optimization,and then draws the conclusion.In order to provide more operational reference ideas for the valuation of non-performing assets,and further improve the theory and practice of non-performing assets evaluation.