摘要：在中国商业银行体系里存在着数额庞大的不良资产，这些不良资产已经影响到了我国商业银行体系的安全运行，在这里潜藏着无法预知的金融风险问题，对我国的经济稳定发展非常不利，也是我国银行业的发展和改革过程中所面对的严峻问题。由此可见，分析并探索不良资产，寻找适合我国国情的不良资产管理对策就显得十分重要。本文以中国银行为例，对中国银行的不良资产现状进行了分析。首先介绍了中国银行不良资产现状；然后对其不良资产形成原因进行了分析；最后再结合我国国有商业银行的治理历程提出符合我国商业银行处置不良资产的正确方法，探索解决不良资产处置的多种方式。希望本文的建议能为我国金融业的稳定发展作出贡献。69011

毕业论文关键词：不良资产；商业银行；银行信贷资产

Current situation and Management Countermeasures of bad assets of commercial banks in China

Abstract: There is a huge amount of non-performing assets in the commercial bank system in China, the non-performing assets has affected the safe operation of the system of commercial banks of our country, here lurks unpredictable financial risk problem, very unfavorable to the stable development of China's economy, is also our country banking industry development and reform process in the face serious problems. Thus it can be seen that it is very important to analyze and explore the non-performing assets and find the suitable management countermeasures for our country's situation. Taking the Bank of China as an example, this paper analyzes the current situation of the non-performing assets of the Bank of China. First introduced the current situation of Bank of China non-performing assets; then the non-performing assets of the reasons are analyzed; at last, combining with the course of governance in China's state-owned commercial banks is put forward in accordance with the correct method of China's commercial banks to dispose of bad assets, to explore solutions to the disposal of non-performing assets in a variety of ways. I hope this paper can contribute to the steady development of the financial industry in our country. 

Key words: bad assets; commercial banks; bank credit assets

目录

一、绪论 - 1 -

（一）选题背景 - 1 -

（二）研究意义 - 2 -

（三）文献综述 - 2 -

二、商业银行不良资产概述 - 3 -

（一）商业银行不良资产的界定 - 3 -

（二）商业银行不良资产的分类 - 4 -

（三）我国商业银行主要指标分析 - 5 -

三、我国商业银行不良资产现状分析—以中国银行为例 - 6 -

（一）我国商业银行不良资产现状 - 6 -

（二）中国银行不良资产的比例 - 8 -

（三）中国银行不良资产的发展趋势 - 9 -

（四）中国银行不良资产产生的原因 - 11 -

四、我国国有商业银行化解不良资产的实践 - 13 -

（一）我国国有商业银行化解不良资产的历史进程 - 13 -

（二）我国国有商业银行化解不良资产的主要方式及其评价 - 15 -

五、关于化解国有商业银行不良资产的对策建议