中文摘要
不良资产清收处置直接影响着银行的平稳运行、效益提升和健康发展。根据银保
监会统计数据：近几年银行累计处置不良资产 3.48万亿元，但“前清后增”现象表
明其问题并没有得到根本的解决。截至 2020年 12月末，我国商业银行不良贷款余
额 3.5万亿元，较年初增加 2816亿元；不良贷款率 1.92%，较年初下降 0.06个百
分点；逾期 90天以上贷款与不良贷款比例 76%，较年初下降 5.1个百分点。商业
银行不良资产问题呈现增长趋势。不良资产问题的不断恶化加剧了银行的正常经营难
度，为保障银行的可持续运营，解决银行不良资产问题刻不容缓，化解之道是一方面
要强化风险管理，另一方面则需要提高银行不良资产处置效率，重新拟定合理的清收
处置方案，实现银行可持续发展基本目标。
S农商行于 2014年中旬正式改制挂牌，是由S农村信用合作联社发展而来的。
该行秉持着“服务三农、支持小微企业”的原则，在经营的过程中不断汲取当地特色，
进而发展成为一所具有突出本土特色的法人金融机构。然而，近五年来，该行在不良
资产管理方面的任务愈加繁重，尤其在 2017年和 2018年这两年的时间里，该行的不
良资产总额不断提升，并且大部分都属于不良贷款。特别是 2018 年，S农商行内部
的不良资产数额突破了前后五年时间里的高峰，不良资产一共达到了 87180.01万元
的规模。之后，一些不良资产借助以资抵债或是现金回收等手段加以回收，在后续的
三年时间里，该行内的不良贷款规模出现了明显的下降，同时搁置两年以上时间的抵
债资产规模却出现明显抬升，这一现象使得非信贷性质的不良资产在S农商行内不良
资产当中所占的比重进一步提升，所以不良资产的总体规模也因此有所上升。
本次研究主要结合不良资产管理方面的研究及理论基础，以S农商行为研究对
象，对其不良资产的内部管理情况进行调查。主要通过论述S农商行的基本情况和不
良资产现状，总结不良资产形成的原因，梳理不良资产处置的难点，进而探索不良资
产处置的优秀做法。具体为结合该行披露的关键信息，对其内部的不良资产管理情况
展开阐述，从现状出发，对其在该方面暴露的管理不足加以整合归纳，并且对几大典
型问题进行比较。同时，以四川珙县农商银行和北京农商银行为例，借鉴其在不良资
产处置方面优秀的经验和做法，结合S农商行实际情况，从内部建议和外部建议两个
方面，提出相应的改进策略，以期为各大农村商业银行在不良资产管理方面提供一定
的参考和借鉴。
关键词：农村商业银行；不良资产；风险管理；处置方式；抵债资产

ABSTRACT
The collection and disposal of non-performing assets directly affects the
smooth operation, efficiency improvement and healthy development of banks.
According to the statistics of the China Banking and Insurance Regulatory
Commission: in recent years, banks have disposed of non-performing assets
of 3.48 trillion yuan, but the phenomenon of "before clearing and then
increasing" shows that the problem has not been fundamentally solved. As of
the end of December 2020, the balance of non-performing loans of
commercial banks in my country was 3.5 trillion yuan, an increase of 281.6
billion yuan compared with the beginning of the year; the non-performing
loan ratio was 1.92%, a decrease of 0.06 percentage points compared with the
beginning of the year; the ratio of loans overdue for more than 90 days to
non-performing loans was 76%, compared with the beginning of the year. It
fell 5.1 percentage points at the beginning of the year. The problem of
non-performing assets of commercial banks is showing an increasing trend.
The continuous deterioration of the problem of non-performing assets has
exacerbated the difficulty of normal operation of banks. In order to ensure the
sustainable operation of banks, it is urgent to solve the problem of
non-performing assets of banks. The solution is to strengthen risk
management on the one hand, and improve the disposal of non-performing
assets of banks on the other hand. Efficiency, re-formulate a reasonable

collection and disposal plan, and achieve the basic goal of sustainable
development of the bank.
S Rural Commercial Bank was officially restructured and listed in
mid-2014, and it was developed from the S Rural Credit Cooperative
Association. The bank adheres to the principle of "serving Sannong and
supporting small and micro enterprises", and continuously absorbs local
characteristics in the process of operation, and then develops into a corporate
financial institution with outstanding local characteristics. However, in the
past five years, the bank's task of non-performing asset management has
become more and more onerous, especially in the two years of 2017 and 2018,
the total amount of non-performing assets of the bank has been increasing,
and most of them are non-performing loans. Especially in 2018, the amount of
non-performing assets within S Rural Commercial Bank broke through the
peak in the past five years, with a total of 871.8001 million non-performing
assets. After that, some non-performing assets were recovered by means of
debt repayment or cash recovery. In the following three years, the scale of
non-performing loans in the bank dropped significantly, while the scale of
foreclosed assets that had been put on hold for more than two years appeared.
This phenomenon has further increased the proportion of non-credit
non-performing assets in the non-performing assets of S Rural Commercial
Bank, so the overall scale of non-performing assets has also increased.
This research mainly combines the research and theoretical basis of
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