银行稳健的经营与否与发放不良贷款息息相关，也与整个经济社会的稳定 和经济持续健康发展的过程存在着正相关。近年来，各个商业银行紧紧抓住"四 万亿"房地产与基础设施投资的机遇，大举资金投入支持房地产和基础配套设施 的建设，迎来一个快速、稳定、健康发展的时期，不良贷款的比率控制在合理 的范围内。但自2014年以来，随着我国经济布局和结构逐步的优化和向经济高 质量健康有序发展的方向转变，我国的经济发展步入新常态，银行不良资产所 占的比率显著上升，资产管控也面临新的机遇和挑战，不良资产的管理亟待提 升，这成为了我国各个商业银行持续健康发展过程中面临的突出形势和问题。 经济的增速进一步放缓与经济结构的调整，各金融机构不良贷款的增速明 显地加快，商业银行快速的发展中也出现了许多的问题，金融系统也出现了不 稳定的信号。近几年，商业银行不良贷款的发放余额和比重逐年"双升"，成为 金融业界高度关注的一个焦点，更是每家商业银行迫切地需要解决的金融难题。 国家高度重视影响社会金融安全的重大问题，把如何准确、有效、防范和 化解各类金融风险作为三大攻坚战之首。各家商业银行的整体不良贷款规模年 均呈现快速上升的增长趋势，同时不良贷款规模的年均增速比率也明显加快， 不良资产规模大幅度的上升和增速比率的大幅增加，这些都使得当前我国商业 银行面临前所未有的发展机遇和严峻挑战。 论文的主要目的是研究不良资产处置问题，在总结传统处置方式的基础上， 依据银行业发展的整体现状并结合发达国家经验予以创新，提出建立不良资产 管理和风险控制的长效机制，使其能够为银行不良资产处置提供借鉴。 论文针对银行这一时期不良资产处置的高峰，在这一大背景下，以zz银行 为代表作为案例，通过深入的分析探讨zz银行不良资产处置存在的主要问题、 目前资产处置方式问题产生的原因、现有处置方式的优化以及现有方式优化中 所需的一些保障性政策措施，希望论文能够对zz银行未来的发展起到一定战略 和理论的支撑，并为其他中小城市商业银行不良资产的处置工作提供一定的参 考和借鉴。 关键词：不良贷款；不良资产管理；优化；措施； II Abstract The sound operation of Banks is closely related to the issuance of bad loans, but also positively correlated with the stability of the whole economic society and the sustainable development of economic. In recent years, commercial Banks have seized the opportunity of "four trillion yuan" investment in Real Estate and Infrastructure and invest large sums of money in them. In the period of rapid, stable and healthy development, the ratio of non-performing loans is controlled in a reasonable range. But since 2014, along with our country economic layout and structure optimization and gradually shift towards the direction of orderly and high quality development, our country's economic development stepped into the new normal. The ratio of non-performing assets increased significantly and then ACCM also faces new opportunities and challenges. The management of bad assets need to improve which has become serious situation and problems of the sustained and healthy development of commercial Banks. With the economic growth rate further slowdown and economic restructuring, the growth rate of non-performing loans of various financial institutions has accelerated obviously. There are also many problems in the rapid development of commercial Banks and financial system appears the signs of instability. In recent years, the balance and proportion of non-performing loans of commercial Banks have increased year by year. It has become a focus of the financial industry and a financial problem that every commercial bank urgently needs to solve. The state attaches great importance to major issues affecting social financial security, and regards how to effectively and accurately prevent and defuse all kinds of financial risks as the first of the three major battles. The overall non-performing loan scale of commercial Banks shows an annual growth trend of rapid increase and the scale of non-performing assets and the growth rate increased by a large margin. All these make China's commercial Banks face unprecedented development opportunities and severe challenges. The main purpose of this paper is to study the problem of bad assets III management. On the basis of summing up the traditional way of disposal, according to the overall situation t of the banking industry, it gives innovation by combining the experience of developed countries and put forward the long-term mechanism of bad asset management and risk control to provide a reference for Banks disposing of bad assets. Aiming at the peak of non-performing asset disposal, this paper takes zz bank as a representative case. It deeply analyzed the main reasons of zz bank disposing non-performing assets and the possible problems in asset disposal. Besides, it also brings up how to optimize of existing disposal methods and some safeguard policy measures needed in the existing way optimization. The author hopes thesis can provide strategic and theoretical support for the future development of zz bank and provide a certain reference for other small and medium-sized city commercial Banks in the disposal of non-performing assets. Key words: Bad debt; Non-performing asset management; Optimization ； measures IV 目 录 摘要 ............................................................. I Abstract .......................................................... II 目 录 ............................................................ IV 1 前言 ............................................................. 1 1.1研究的背景及依据 ............................................ 1 1.1.1研究的背景 ............................................ 1 1.1.2选题依据 .............................................. 2 1.2 国内外相关研究综述 ......................................... 3 1.3研究的内容与框架 ............................................ 4 1.3.1研究内容 .............................................. 4 1.3.2研究框架 .............................................. 5 1.4研究的方法与意义 ............................................ 5 1.4.1研究的方法 ............................................ 5 1.4.2 研究的意义 ........................................... 6 2 商业银行不良资产的相关概念及理论基础 ............................. 7 2.1商业银行不良资产的概念 ...................................... 7 2.2银行不良资产相关指标 ........................................ 7 2.3不良资产对银行的危害 ........................................ 8 2.4不良资产处置的理论与原则 .................................... 9 2.4.1资产重组理论 .......................................... 9 2.4.2冰棍效应理论 .......................................... 9 2.4.3资源组合理论 ......................................... 10 2.4.4不良资产处置的原则 ................................... 10 3 zz银行不良资产与处置现状 ........................................ 12 3.1 zz银行介绍 ................................................ 12 3.2 zz银行不良资产现状 ........................................ 12 3.2.1 zz银行不良贷款逐年增加 .............................. 12 3.2.2 zz银行拨备覆盖率逐年下降 ............................ 13 V 3.2.3 zz银行潜在风险资产占比较大 .......................... 14 3.3 zz银行不良资产处置的现状 .................................. 15 3.3.1 zz银行不良资产处置架构 .............................. 15 3.3.2 zz银行不良资产现行处置方式 .......................... 16 4 zz银行不良资产处置方式存在的问题 ................................ 19 4.1不良资产的处置手段缺少多样化 ............................... 19 4.2诉讼清收难度大、周期长、现金回收率低 ....................... 19 4.3不良资产潜在价值未能充分挖掘 ............................... 20 5 zz银行不良资产处置方式问题产生的原因 ............................ 21 5.1处置制度与流程不完善 ....................................... 21 5.2考核管理机制有缺陷 ......................................... 21 5.3缺少专业化人才与创新 ....................................... 23 6 zz银行不良资产处置方式的优化 .................................... 24 6.1大额不良资产处置方式优化—债转股 ........................... 24 6.2住房抵押类不良资产处置方式优化—资产证券化 ................. 26 6.3资不抵债类不良资产处置方式优化—利差 ....................... 29 6.4其他抵押质押类不良资产处置方式优化 ......................... 29 6.5 信用类不良资产处置方式优化 ..