| 金融不良资产折扣率研究 |
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| 引用本文： | 崔宏,程凤朝. 金融不良资产折扣率研究[J]. 经济理论与经济管理, 2004, 0(11): 20-25 |
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| 作者姓名： | 崔宏 程凤朝 |
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| 作者单位： | 中国人民大学商学院,北京,100872;湖南大学工商管理学院,长沙,410079 |
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| 摘 要： | 金融不良资产实际处置实现的价值类型是非市场价值。通过对127例实际处置案例的调查研究,结果发现不良资产实际处置时价值转换的折扣程度要远小于评估机构在评估时采取的折扣系数;评估机构在评估时确定折扣率时存在一个"较为一致"的看法,但实际处置时其折扣率却"远不一致"。为此最后提出了若干政策建议。
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| 关 键 词： | 金融不良资产 市场价值 非市场价值 折扣率 |
| 文章编号： | 1000-596X(2004)11-0020-06 |
| 收稿时间： | 2004-09-10 |
| 修稿时间： | 2004-09-10 |
DISCOUNT RATE OF BAD FINANCIAL ASSETS |
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| CUI Hong,CHENG Feng-chao. DISCOUNT RATE OF BAD FINANCIAL ASSETS[J]. Economic Theory and Business Management, 2004, 0(11): 20-25 |
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| Authors: | CUI Hong CHENG Feng-chao |
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| Affiliation: | 1. School of Business, Renmin University of China, Beijing 100872, China;2. School of Business Management, Hunan University, Changsha 410079, China |
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| Abstract: | Actual disposition of bad financial assets results in non-market value. By 127 cases study, it finds that the discount rate of actual disposition is greatly smaller than that provided by the evaluation organizations; the latter has "almost a consensus", while the actual disposition has very different ones. This paper finally puts forward some policies. |
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| Keywords: | bad financial assets market value non-market value discount rate |
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