基于假设清算法对资产管理公司不良债权处置中的评估问题研究——以华融资产管理公司处置Z公司债权为例  

Study on the Evaluation of Asset Management Company’s Non-Performing Debt Disposal Based on Hypothetical Liquidation Method——Take huarong Asset Management Company’s disposal of company Z’s debt as an example

作　　者：李靖 Li Jing(Beijing Asia Pacific lianhua asset evaluation Co.,LTD.Beijing 100044)

机构地区：[1]北京亚太联华资产评估有限公司,北京100044

出　　处：《中国资产评估》2021年第12期73-80,共8页Appraisal Journal of China

摘　　要：目前,我国经济已由高速增长阶段转向高质量发展阶段,资产管理公司的不良资产收购、处置等业务的规模在不断扩大,相应的,不良资产的定价问题变得尤为突出。在不良资产的处置过程中,评估机构对不良资产进行调查和估值,挖掘和提升资产价格,为债权人的处置行为提供价值参考,是必不可少的一个重要环节。本文通过实证案例,采用假设清算法对不良资产处置中的评估问题进行较为详细的介绍。通过案例,在总结的基础上提出改进建议。At present, Chinese economy has shifted from the stage of high-speed growth to the stage of highquality development, and the scale of non-performing assets may continue to rise in the future.As the scale of NPL acquisition and disposal of asset management companies continues to expand, the problem of NPL pricing becomes particularly prominent.In the process of disposal of non-performing assets, it is an essential and important link for appraisal agencies to investigate and value non-performing assets, dig and raise asset prices, and provide value reference for creditors’ disposal behaviors.In this paper, through an empirical case, the hypothetical liquidation method is adopted to conduct a more detailed introduction to the problem of evaluation in the disposal of non-performing assets.Through the case, the improvement suggestions are put forward on the basis of summary.

关 键 词：不良资产处置 估值定价 

分 类 号：F123.7[经济管理—世界经济]