近年来，随着我国经济发展进入新常态时代，商业银行的信用风险逐渐暴露，不 良资产集中的规模化爆发，导致商业银行经营风险上升、利润水平下降，也负面影响 着商业银行对实体经济的信贷支持以及中国金融系统的稳定性。 随着市场经济和科技信息的不断发展，现阶段爆发的不良资产与20世纪90年代末 相比，债务主体和担保方式更多样化、整体规模更大、业务种类更多，不良资产的概 念、分类和特点也均已发生改变，对商业银行的负面影响也更直接、更广泛、更深入。 同时，现阶段不良资产的处置与上一轮也有所不同，除了四大资产管理公司，本轮不 良资产处置的参与者还包括大量的民间资本和小部分的外资引入，政府干预的程度较 上一轮有所降低，市场化程度逐步提升。但是整体看来，现阶段商业银行的不良资产 处置方法仍处于一个积极摸索的阶段，发展尚未完全成熟化、体系化，部分处置方法 仍停留在理论化、试探化的阶段，缺乏实务操作基础，不能做到与时俱进，商业银行 不良资产处置工作任重道远。 本文在总结国内外商业银行不良资产处置方法研究成果的基础上，通过总结国内 商业银行不良资产的现状、特点，深入分析国内商业银行不良资产的处置难点和国内 商业银行对不良资产的处置方法，发现传统处置方法对当前不良资产的适用有一定的 局限性，并不能完全契合当下不良资产处置的需求。之后，本文主要以A银行S分行作 为研究对象，充分研究了S分行不良资产的结构、特点、内外部形成原因、不良资产 处置流程规范以及S分行所尝试的各类不良资产处置手段和方法。通过对S分行不良资 产处置的深入研究，剖析S分行在不良资产处置过程中存在的问题，提出相应的解决 对策，同时，基于不良资产处置过程中总结的经验及教训，对S分行进一步提升整体 资产质量提出针对性建议，有利于S分行资产业务的整体发展。而针对S分行的研究结 果，因其实际操作性更强，对同类型金融机构处置不良资产，有效减少不良资产率和 不良资产余额，降低其金融风险和提升核心竞争力有着较大的借鉴意义。 本文以典型的中小型地方城市商业银行A银行S分行为研究对象，研究并总结了其 资产业务的发展路径及不良资产的处置方法和经验，对同类型的金融机构，特别是中 小型城市的商业银行有积极的启示和借鉴意义。 关键词：商业银行；金融机构；A银行S分行；不良资产处置方法；风险管理 摘要 I Abstract In recent years, as China's economic development has entered a new normal era, the credit risks of commercial Banks have gradually been exposed, and the large-scale outbreak of non-performing assets has led to an increase in operational risks and a decline in profits of commercial Banks, which has also negatively affected the credit support of commercial Banks to the real economy and the stability of China's financial system. With the continuous development of market economy and science and technology information, at this stage the outbreak of non-performing assets, compared with in the late 1990 s, the subject of debt and guarantee become more diverse and the scale become larger. There are more types of business.As to the non-performing assets,the concept, classification and characteristics of non-performing assets also have been changed.The negative impact to the commercial Banks has become more directly, more deeply and widely.At the same time, the disposal of non-performing assets at the present stage is different from that of the last round. In addition to the four asset management companies, the participants of this round of disposal of non-performing assets also include a large amount of private capital and a small amount of foreign capital introduction. The degree of government intervention is lower than that of the last round, and the degree of marketization is gradually improved.But from the overall point of view, the present stage of commercial Banks non-performing assets disposal method is still being a positive groping stage.The development has not been fully matured and systematic yet.Part of the disposal method is still in the theoretical and testing phase that are in lack of practical operation basis.And can't keep pace with The Times.There is a long way for the commercial bank non-performing assets disposal to go. In this paper, after summarizing domestic and foreign commercial Banks non-performing assets disposal method on the basis of research results, through summarizing the status and the characteristics of domestic commercial Banks non-performing assets.In-depth analysis of the difficulty and method of domestic commercial Banks non-performing assets disposal,it is found that there are some limitations in the application of the non-performing assets and the traditional disposal methods cannot completely satisfy with the temporary demand of bad assets disposal.After that, this paper mainly took S branch of bank A as the research object, fully studied the structure, characteristics, internal and external reasons for the formation of non-performing assets in S branch.As well as the norms of the disposal process of A银行S分行不良资产处置实践研究 II non-performing assets, as well as the disposal means and methods of various non-performing assets attempted by S branch. Through the deep research in S branch of bad assets disposal, analyzes S branch in problems existing in the process of non-performing assets disposal, corresponding solutions are put forward.At the same time, based on the summary in the process of non-performing assets disposal experience and lessons, to further enhance the overall S branch asset quality put forward corresponding proposals, overall development in the asset S branch business.The research results of S branch, due to its stronger practical operation, have great reference significance for the same type of financial institutions to dispose of non-performing assets, effectively reduce the non-performing asset ratio and non-performing asset balance, reduce their financial risks and improve their core competitiveness. This paper takes the typical small and medium-sized local commercial bank A bank S branch as the research object, studies and summarizes the development path of its asset business and the disposal method and experience of non-performing assets, which has positive inspiration and reference significance for the same type of financial institutions, especially the commercial Banks in small and medium-sized cities. Key words: commercial bank; financial institutions; Branch S of bank A; Methods for the disposal of non-performing assets; risk management A银行S分行不良资产处置实践研究 1 目 录 绪 论 .............................................. 1 一、研究背景与意义 ........................................... 1 二、文献综述 ................................................. 3 三、研究内容与研究方法 ....................................... 6 四、本文的研究创新 ........................................... 7 第一章 商业银行不良资产处置的基本原理 ................. 8 第一节 不良资产基础理论 ..................................... 8 一、不良资产概念 ......................................... 8 二、不良资产分类 ......................................... 8 第二节 商业银行不良资产基本现状 ............................ 10 一、商业银行不良贷款现状 ................................ 10 二、商业银行关注类贷款现状 .............................. 11 三、商业银行不良资产特点 ................................ 11 第三节 商业银行不良资产处置难点 ............................ 13 一、商业银行不良资产处置难点 ............................ 13 二、不良资产对商业银行的影响 ............................ 15 第四节 商业银行不良资产处置方法 ............................ 15 一、贷款重组 ............................................ 16 二、协商催收 ............................................ 16 三、诉讼（仲裁）催收 .................................... 17 四、呆账核销 ............................................ 17 五、资产转让 ............................................ 18 六、不良资产证券化 ...................................... 19 第二章 A银行S分行不良资产处置现状 .................. 21 第一节 A银行S分行不良资产现状 ............................ 21 一、A银行S分行简介 ..................................... 21 二、A银行S分行不良资产基本情况 ......................... 22 三、A银行S分行不良资产结构情况 ......................... 24 四、A银行S分行不良资产特点 ............................. 29 第二节 A银行S分行不良资产成因分析 ........................ 31 一、外部原因 .........