金融不良资产折扣率研究

经济理论与经济管理 ›› 2004, Vol. ›› Issue (11): 20-25.

金融不良资产折扣率研究

崔宏¹, 程凤朝²

1. 中国人民大学商学院北京 100872;
2. 湖南大学工商管理学院长沙 410079

收稿日期:2004-09-10 出版日期:2004-11-16 发布日期:2012-03-01

DISCOUNT RATE OF BAD FINANCIAL ASSETS

CUI Hong¹, CHENG Feng-chao²

1. School of Business, Renmin University of China, Beijing 100872, China;
2. School of Business Management, Hunan University, Changsha 410079, China

Received:2004-09-10 Online:2004-11-16 Published:2012-03-01

摘要/Abstract

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。

关键词: 金融不良资产, 市场价值, 非市场价值, 折扣率

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.

Key words: bad financial assets, market value, non-market value, discount rate

中图分类号:

F830.9

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, (11): 20-25.

CUI Hong, CHENG Feng-chao. DISCOUNT RATE OF BAD FINANCIAL ASSETS[J]. Economic Theory and Business Management, 2004, (11): 20-25.