国有商业银行不良资产处置损失补偿方式研究

从目前情况看,不良资产问题是国有商业银行改革与发展中的最大障碍.根据国际经验,对不良资产处置损失补偿的方式主要有国家财政承担、中央银行承担、商业银行自身承担、第三方资金注入及发行货币,其中政府资金是主要来源.本文在借鉴国际经验的基础上,综合考虑现有国家财政能力、中央银行外汇储备实力、商业银行自身财务能力以及社会投资趋势的情况下,提出国有商业银行不良资产损失补偿要采取合理分担、多种渠道实施的方式来进行,即通过增发国债、中央银行动用外汇储备、商业银行自身消化、引入社会资金等多种方式共同承担不良资产处置损失,为其进一步的改革与发展铺平道路.

How to Compensate for the Loss in Disposing of Non-Performing Assets of State-Owned Commercial Banks

So far,non-performing assets constitute the biggest barrier to the reform and development of state-owned commercial banks.Ac-cording to international experience,losses incurred in disposing of non-performing assets are chiefly borne by national finance,the central bank,commercial banks,capital injection by a third-party and issuing of currency.Government capital is the main source.Based on interna-tional experience and in consideration of the existing state financial capability,foreign exchange reserve of the central bank,financial profile of commercial banks and social investment trend,it is proposed that such losses should be accommodated through reasonable distribution and multi-channels.In other words,these losses can be equally covered by additional T-bonds,the use of foreign exchange reserve of the central bank,self-reduction by commercial banks and introduction of social funds.These measures will pave the way for their reform and development.