国有银行不良资产的评估与控制的初步探讨--统一尺度与增量尺度的结合

不良资产比率是金融监管部门用来评价银行的一个重要指标 ,它同时影响到银行的资本金充足率。我国四大国有商业银行由于历史政策性包袱以及长期转型过程中积累起来的不良资产 ,严重影响了资本充足率的提高 ;且由于各商业银行的历史包袱轻重不一 ,评估过程中既要有统一尺度 ,又要有区别于历史包袱的增量尺度 ,这给金融监管部门带来了极大的不便。本文通过建立数学模型 ,对这一问题的解决进行了研究。

Appraisal of Bad Assets of State - owned Banks and Their Control

As a very important indicator for the supervisors to evaluate a bank, bad asset ratio has much effect on the capital ratio of a bank. This is especial ly true for China's four state-owned commercial banks. The author tries to produ ce a model to relief the supervisors of their troubles where they have to combin e the common measure and the incremental measure imposed by the historical facto rs in their appraisal work,thus "artfully integrating the common measure and th e incremental measure",as is required by Mr. Zhou Xiaochuan,the president of t he People's Bank of China,China's central bank.