I 摘要 目前世界经济整体呈下行趋势，中国虽然GDP增速高于世界其他主流国家，但受 疫情等因素的影响，未来发展仍具有很大的不确定性，国内企 业尤其是民营企业生存 困难，盈利能力出现不同程度的下降，现金流紧张，偿还贷款的能力出现问题，商业 银行在国家目前加大支持实体经济的号召下不断加大信贷投放，与此 同时商业银行的 不良贷款总额以及不良率也出现了上升的趋势。各家商业银行在进行不良贷款催收时 方式多种多样，但减少不良贷款、降低不良贷款率收效甚微，不良贷款的问 题是目前 各家商业银行仍需亟待解决问题之一。 本文的核心内容包含三部分，第一部分，本文将目前国内外不同研究学者对不良 贷款管理的相关理论进行了系统地梳理；第二部 分，本文结合建设银行A支行的不良 贷款处置情况，从银行内外角度对不良贷款产生的原因进行了阐述，本文认为不良贷 款产生的原因从银行内部来看主要有人员问题、制度问题 、管理问题，从银行外部来 看主要有信用环境问题、企业经营问题等。第三部分，本文对不良贷款处置模式进行 了对比分析，并结合建设银行A银行的处置实例对各种不良贷款处 置模式的效果进行 了对比，同时提出了对不良贷款要进行量体裁衣的处置模式。 本文从建设银行A支行的基本情况为例，对近三年建设银行A支行不良贷款发生 的原因以案例的方 式进行了详细的介绍，同时对该银行不良贷款处置的方式以及取得 的效果进行了阐述，并从企业经营角度、银行管理角度、国内市场经营环境的多个方 面进行深入的分析，结合 目前银行业不良管理的诸多问题，本文提出了建设性的建议。 同时本文对未来不良贷款控制及处置从宏观角度提出了以下措施和建议：营造良好的 宏观信用环境，强化银行自身 风险防范能力、金融同业共享创新；同时利用目前的金 融科技等手段提高银行获取信息的能力，通过不断培训提高员工的职业素养与道德等 多种方式来降低银行的不良贷款。 关 键词：不良贷款；风险控制；不良处置 ABSTRACT III ABSTRACT The world economy downward trend on the whole, although China's GDP growth is higher than other major countries in the world, but the outbreak, the influence of such factors as the future development are still of great uncertainty, domestic enterprises especially the private enterprise survival difficult, the profitability of varying degrees of decline, the cash flow nervous, problems with the ability to repay the loan, commercial Banks in the country has increased support under the call of the real economy, increasing supply of credit, at the same time the total amount of non-performing loans of commercial Banks and the trend of the defective rate also rose. There are various ways for commercial banks to collect non-performing loans, but it has little effect to reduce the non-performing loans and the non-performing loan ratio. The problem of non-performing loans is one of the problems that commercial banks still need to solve urgently. The core content of this paper consists of three parts. The first part systematically sorts out the relevant theories of non-performing loan management by different domestic and foreign researchers. The second part, this paper combined with the construction bank, A branch of non-performing loans, the causes of bad loans from the Angle of inside and outside the bank, this paper argues that the causes of bad loans from Banks internal mainly include personnel, system problems, management problems, external view mainly are from the bank credit environment problem, problem of enterprise management, etc. In the third part, this paper makes A comparative analysis of the NPL disposal models, compares the effects of various NPL disposal models with the disposal examples of Bank A of China Construction Bank, and puts forward the NPL disposal model that should be tailored accordingly. This article from the construction bank, A branch as an example, the basic situation of the construction bank in recent 3 years causes were A branch of non-performing loans in the form of case has carried on the detailed introduction, at the same time and with the way the bank non-performing loans are expounded, the effect of from the perspective of enterprise management, bank management point of view, the domestic market in-depth analysis the business environment in other ways, combining the banking problems of bad management, this paper puts forward the constructive Suggestions. At the same time, this paper puts forward the following measures and suggestions for the future control and disposal of non-performing loans from a macro perspective: to create a good macro credit environment, 西北农林科技大学硕士学位论文 IV strengthen the risk prevention ability of banks, sharing innovation among financial institutions; At the same time, the current financial technology and other means should be used to improve the bank's ability to obtain information, and the professional quality and ethics of employees should be constantly trained to reduce the bank's non-performing loans. KRY WORD: Non-performing loans; Risk control; Bad treatment 目 录 I 目 录 摘要 ........................................................................................................................................... I ABSTRACT ........................................................................................................................... III 第一章 绪论 .......................................................................................................................... 1 1.1研究背景及意义 ......................................................................................................... 1 1.1.1研究背景 ........................................................................................................... 1 1.1.2研究意义 ........................................................................................................... 2 1.2国内外研究现状 ......................................................................................................... 2 1.2.1国内研究现状 ................................................................................................... 2 1.2.2国外研究现状 ................................................................................................... 4 1.3研究内容与思路 ......................................................................................................... 6 1.3.1研究内容 ........................................................................................................... 6 1.3.2研究思路 ........................................................................................................... 6 1.4 创新与不足 ................................................................................................................ 8 第二章 相关概念与理论 ...................................................................................................... 9 2.1不良贷款概述 ............................................................................................................. 9 2.1.1不良贷款的概念 ............................................................................................... 9 2.1.2不良贷款形成的原因 ....................................................................................... 9 2.1.3不良贷款的危害 ............................................................................................... 9 2.1.4不良贷款的分类 ............................................................................................. 10 2.2商业银行 ................................................................................................................... 10 2.2.1商业银行的概念 ............................................................................................. 10 2.2.2商业银行的属性 ............................................................................................. 11 2.3信用风险管理类型介绍 ........................................................................................... 12 2.4资产管理研究相关理论 ........................................................................................... 12 2.4.1资产转移理论 ................................................................................................. 12 2.4.2预期收入理