| 金融不良资产价值评估方法研究 |
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| 引用本文： | 金发奇,刘彩虹.金融不良资产价值评估方法研究[J].山东财政学院学报,2014(5):21-25. |
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| 作者姓名： | 金发奇 刘彩虹 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 基金项目： | 国家创新群体科学基金“复杂环境下不确定决策的理论与应用研究”（71221061）. |
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| 摘 要： | 金融不良资产评估业务已在我国获得了长足的发展。在债权人处置不良资产、实现经营目标的过程中，价值评估发挥着至关重要的作用。由于金融不良资产的特殊性，其价值评估业务远比一般性资产评估业务复杂。传统的金融不良资产评估方法存在弊端。从资产回收率的角度出发，运用多元回归模型，提出了根据不良资产的回收率对资产包价值进行评估的方法。
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| 关 键 词： | 金融不良资产 评估方法 多元回归 |
A Research on Non-Performance Loan Evaluation Methods |
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| JIN Fa-qi,LIU Cai-hong.A Research on Non-Performance Loan Evaluation Methods[J].Journal of Shandong Finance Institute,2014(5):21-25. |
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| Authors: | JIN Fa-qi LIU Cai-hong |
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| Institution: | (School of Business, Central South University, Changsha 410083, China) |
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| Abstract: | The evaluation of non-performance loans （NPLs） has made considerable progress in China and plays a vital role in disposing NPLs and achieving business objectives. Due to the particularity of NPLs, its value assess- ment is more complicated than general asset assessment. Besides, the traditional valuation methods of NPLs have de- fects. From the perspective of asset recovery rate and by adopting multiple regression model, this paper proposes methods for evaluating the value of asset packages based on non-performance asset recovery rate |
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| Keywords: | non-performance loans evaluation method multiple regression |
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