债权放弃和追贷对日本不良债权的影响  

Influence of Waiving a Credit Obligation and Additional Investment to Bad Debts in Japan

作　　者：于乃书[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《东北亚论坛》2004年第6期73-76,共4页Northeast Asia Forum

摘　　要：不良债权是影响日本经济复苏的重要原因 ,对不良债权的处理一般有放弃部分债权和追贷两种方法。在日本取得原价主义会计制度下 ,可将投资者分为健康型和不良型 ,银行应该区分投资者收益所处状态 ,针对不同投资者采取相应的债权放弃或继续融资 (追贷 )行为。The bad debts are one of the most important reasons that influence the resuscitation in Japan economy. There are two ways to solve this problem, one is waiving a part of credit obligation, and the other is providing additional investments. This paper, on the background of the Historical Cost Basis Accounting system in Japanese bank systems and dividing the investors into healthy investors and unhealthy ones, tries to discuss which way should be chosen by the bank in accordance with the state of investor's payoff.

关 键 词：不良债权 债权放弃 追贷 健康型投资者 不良型投资者 

分 类 号：F833.134[经济管理—金融学]