Studies On The Valuation Of Financial Non-performing Assets Based On The Assumption Of Liquidation

The financial industry is the key industry for the operation of modern economy and society.The current domestic economic rights speed slow,with financial bad assets balance and proportion by double litres of obvious trend,how to quickly disposal of bad assets itself become the key problems needed to resolve of China's financial industry,the accurate financial bad assets valuation can provide scientific reference basis for its treatment,and select the appropriate evaluation method to assess the accuracy of the value is very important.Financial bad assets assessment is presented in this paper,on the basis of the research background and research status at home and abroad,first of all define the concept,classification and characteristics of financial non-performing assets,and illustrates the current our country the main four financial non-performing assets appraisal methods;Secondly,on the basis of collecting a large amount of research data,the proportion of non-performing assets in our country,region and industry distribution and the proportion of financial institutions and risk are analyzed in detail,and then analyzes the present situation of financial non-performing assets value assessment,and from the assessment organization,environment and technology method several aspects analyzes the problem of financial non-performing assets appraisal in our country,our country financial bad assets assessment main research has been at the qualitative level and lack of quantitative data,asset management companies become the commercial bank bad assets "off the table" safe haven,serious problems such as bad assets assessment technical specification;Then,integrated the current status of financial bad assets market in our country,by analyzing the applicability of the four financial non-performing assets appraisal methods and limitations,think the cash flow of a sinking method,transaction cases comparison,expert scoring method of qualitative factors in the majority,the lack of quantitative data support,in the practice application makes the assessment methods,such as less and not as a financial bad assets directly or the only method to determine the value of,contrastive analysis hypothesis liquidation method in the advantages of financial non-performing assets appraisal,this article finally selected assume liquidation method in the application of financial non-performing assets value assessment is studied,using analytic hierarchy process(ahp),The method of hypothetical liquidation was optimized by taking into account the factors influencing the repayment intention of debt enterprises,and the optimized model was applied to practical cases to provide references for their disposal pricing.Finally,from the aspects of the country,the financial institution of our country financial non-performing assets appraisal and puts forward some Suggestions,hoping to of our country's system of financial non-performing assets appraisal methods to contribute to the further perfect.