1、對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文基于處置策略的不良金融資產(chǎn)價(jià)值評(píng)估方法研究姓名：祁雪申請學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：張新民20080501Ⅱ Abstract With the opening up process of bank industry in China after entering into WTO, NPL (Non-performing Loan) has become a great challenge of

2、our bank industry when facing their foreign competitors. NPL takes a large place in financial assets in China, which makes NPL a very important part in our financial system reforming process. It is our first priority

3、to resolve those NPL as quickly and properly as possible. In NPL resolution process, pricing has been the core issue of the disposition of NPL. To solve the most difficult pricing problem in the world, many professors

4、 have done a lot of meaningful research, but still there is no complete theory system for this problem. In this paper, the author defined the concept of NPL and the pricing scope of NPL. Through the study of achievemen

5、ts from home and abroad, this paper tried to discuss the current status of NPL valuation in China and summarized the problems that need to be improved; classified different valuation method according to different resolut

6、ion strategies. This paper brings forward a statement that NPL valuation should based on the resolution strategy. This idea was demonstrated in the following cases, which come from the real word. The conclusion of this p