摘要在市场体制及国家政策等各种综合因素的影响下，我国商业银行的不良资产的比重不断上升，近年来不断有新的不良资产产生，不良资产总额持续增长。不良资产问题的恶化，导致国有商业银行资产净收益率增速已趋向于0,却让资产管理公司从中受益，腰缠万贯，这一现象引起了政府、监管局、央行及社会各方面人士的高度关注。本文通过图表展示我国商业银行不良资产及不良率的数据变化，说明我国银行坏账的现况；从内外环境角度结合理论知识，总结现状成因；结合我国特殊国情，提出新型有效的的处置建议，希望能帮助商业银行缩减经营成本，提高同行间竞争优势，推动宏观经济稳健发展。49994

毕业论文关键词：不良资产；商业银行；资产管理公司 

The current situation of Chinese commercial bank Non-performing assets and management countermeasures

Abstract

Under the influence of a combination of factors in the market system and the national system, in recent years, the proportion of NPA of China’s commercial banks is rising and there have been new generation of non-performing assets, total non-performing assets continues to grow. The deterioration of non-performing assets results in the net assets rates of state-owned commercial banks close to zero, but four asset management companies benefit a lot from it, this problem has aroused great concern of the government, the Authority, the Central Bank and various sectors of society. This article aims to show the status of China's banking bad debts by analyzing the changes in NPA and NPA ratio data; summarize the causes of current situation with internal and external environment points of view and theoretical knowledge; taking the special circumstances into consideration, put forward new and effective disposal suggestions, in favor of commercial banks to reduce operating costs and improve competitive advantage among peers, and promote the healthy development of macroeconomic.

Key Words: commercial banks；　non-performing assets；　asset management companies

目  录

摘  要 I

Abstract II

目  录 III

一 绪论 1

（一）研究背景 1

（二）文献综述 1

二 商业银行不良资产概述 3

（一）界定NPA涵义 3

（二） NPA的分类 3

三　我国商业银行NPA的现状 4

（一）国有商业银行NPA的现状分析 5

（二）四大AMC公司在NPA增长态势下的经营现状分析 6

四　商业银行不良资产的成因分析 7

（一）历史遗留问题的影响 7

（二）宏观因素分析——政府与监管的约束 7

（三）微观因素分析——企业与银行的内生问题突出 8

五　防范我国商业银行不良资产增长的对策 9

（一）有效发挥政府的职能 9

（二）改善国有企业内部问题 10

（三）提高银行的管理水平 10

参考文献 14

一 绪论

（一）研究背景