法律尽职调查与金融不良资产评估  

Legal due diligence investigation and non-performing financial assets valuation

作　　者：陈滨[1] 

机构地区：[1]中国东方资产管理公司资产处置审查办公室

出　　处：《中国资产评估》2007年第1期21-23,共3页Appraisal Journal of China

摘　　要：法律尽职调查和资产评估都是金融不良资产处置中的关键环节,已经获得越来越多的认同和重视。但相关各方对于法律尽职调查和资产评估值的具体工作内容、操作程序以及两者的定位和相互关系还存在着一些模糊认识。本文研究了金融不良资产处置背景下法律尽职调查和资产评估的关系,希望有助于厘清两者的边界和相互的影响。As the key part of non-performing financial assets transaction, legal due diligence investigation and asset valuation play an important role in reaching proper dealing terms, which has been widely recognized. However, participators of the transaction have not understood them so exactly. The author studied them and gave fully understanding of the content and the mutual relationship of legal due diligence and asset valuation.

关 键 词：不良资产评估 尽职调查 法律 金融 不良资产处置 模糊认识 操作程序 评估值 

分 类 号：D922.28[政治法律—经济法学]