Study On The Pricing Of Non-performing Assets In Commercial Banks

With the rapid development of China’s economy,the financial market is becoming more and more perfect and diversified.At the same time,it is also accompanied by greater financial risks.For most banks,after the relevant stripping of their stock of non-performing assets,their own business scale and profitability are gradually enhanced,but there are also a large number of new non-performing assets.In recent years,China’s commercial banks’ non-performing loans and non-performing loan ratio are rising,which seriously affects the long-term development of commercial banks to a certain extent.Therefore,how to deal with the problem of non-performing assets has become an urgent problem for commercial banks.For the asset pricing industry,it is particularly important to provide accurate pricing for non-performing assets.Combined with the reality of China’s banking non-performing assets,based on the existing research results of non-performing assets value evaluation of commercial banks,this paper summarizes and forms the theoretical framework of non-performing assets value evaluation of commercial banks: the connotation of non-performing assets,value evaluation methods and disposal methods,thus forming the theoretical basis of this paper.Secondly,through the analysis of the current situation of non-performing assets valuation of commercial bank D,it is found that there are some problems in the valuation of non-performing assets of commercial bank D,such as the lack of pricing theory and experience,the unclear relationship between pricing range and disposal pricing,and the great limitations of the existing pricing methods.Combined with the actual situation,it is considered that the willingness of repayment should be introduced into non-performing assets as an important influencing factor Then,the AHP fuzzy comprehensive analysis method is applied to construct the improved valuation model of hypothetical liquidation method,and the applicability and rationality of the improved method are tested in pricing examples.Finally,the paper introduces the case of D bank for non-performing assets evaluation,introduces the relevant steps and specific implementation measures of hypothetical liquidation method in detail,and optimizes and upgrades the method This paper uses the optimized hypothetical liquidation method to evaluate the non-performing assets of D commercial bank systematically,and proves the role of this method in the evaluation of non-performing assets,and finally realizes the real and objective evaluation of the value of non-performing assets.This study has a very strong pertinence,which can play a certain role in promoting the value evaluation of commercial banks in the future.