Abstract: Evaluating the solvency ability of obligor firms is necessary when the financial assets management corporations treat the bad assets by liabilities (or assets) reorganization. China now has not any formal criteria for it. This paper will try to give a basic idea from both the theoretical and codes perspectives.

Key words: bad financial asset, liability reorganization, market value, non-market value, clearing method of assumption

摘要： 在金融资产管理公司运用债权(债务)重组手段处置不良资产过程中,客观上要求评估债务企业的偿债能力,而目前国家还没有这方面的统一规范,作者力求从理论和法规角度为开展这一评估找到基础,并全面系统地阐述了这一评估方法的基本思路。

关键词: 金融不良资产, 债务重组, 市场价值, 非市场价值, 假设清算法