Research On The Application Of Fuzzy Comprehensive Evaluation Method In The Valuation Of Non-performing Assets Of Mechanical And Electrical Equipment Mortgage

In recent years,China’s mechanical and electrical equipment mortgage physical financial non-performing assets disposal demand continues to increase,the disposal of valuation business continues to grow,the valuation of this kind of financial non-performing assets disposal problems gradually emerged.It is found that the valuation of the disposal of physical financial non-performing assets mortgaged by mechanical and electrical equipment is determined by the assessed value of mechanical and electrical equipment and the rapid liquidity rate.However,the rapid liquidity rate is often determined by the evaluators themselves.Due to the complex influencing factors and vague evaluation language,the valuation result is greatly different from the final transaction price in the process of determination,which affects the reference value of the valuation result.Therefore,how to reasonably evaluate the physical financial non-performing assets mortgaged by mechanical and electrical equipment in the disposal link,and minimize the difference between the disposal valuation and the final transaction price,is a problem worth studying in the current disposal valuation of physical financial non-performing assets mortgaged by mechanical and electrical equipment.In this paper,firstly,the appraisal method and procedure of the disposal value of physical financial non-performing assets of mechanical and electrical equipment mortgage are sorted out.After analyzing the rapid liquidity rate,three characteristics are put forward,which are the complicated influencing factors,the optional evaluation subject,and the fuzzy evaluation language.Based on the above characteristics,the advantages of the fuzzy comprehensive evaluation method in the valuation of mechanical and electrical equipment mortgage physical financial non-performing assets disposal are analyzed.Then,the fuzzy comprehensive evaluation model of the rapid realization rate was constructed,and the evaluation index system of the rapid realization rate was established.Analytic Hierarchy Process(AHP)and expert scoring method were used to determine the weight of each index of the rapid realization rate.Then,how to use the fuzzy comprehensive evaluation method to determine the rapid realization rate was analyzed.Then,a typical case was used to analyze the fuzzy comprehensive evaluation model of rapid liquidity rate,and the difference between the evaluation results and the final transaction price was analyzed to verify the applicability and reliability of the fuzzy comprehensive method in the valuation of the physical financial non-performing assets of mechanical and electrical equipment mortgage.In terms of practical guiding significance,the improvement of the determination method of the fast liquidity rate is conducive to the appraisers to improve the reference value of the disposal valuation in the process of the disposal valuation,so as to improve the disposal efficiency of the physical financial non-performing assets pledged by mechanical and electrical equipment.