不良资产评估的问题、原因及对策分析  

Causes and Countermeasures to the Problems When Appraising of Bad Assets

作　　者：赵鲁平[1] 刘浩[1] 

机构地区：[1]中国华融资产管理公司

出　　处：《中国资产评估》2001年第4期20-22,共3页Appraisal Journal of China

摘　　要：不同种类的不良资产有不同的内在特征，在资产评估时需要 对此给予充分考虑。实际工作中评估价值与处置不良资产的成交 价背离较大的问题，反映出我国资产评估在理论和技术方面的缺 陷。准确定位评估在不良资产处置中的作用，借鉴国际不良资产 的“冰棍理论’，尽快制定通用的评估准则才能更好地为不良资 产处置服务。We should pay full attention to the distinct internal treats of different bad assets. The appraisal results are usually diverging from the knock-down prices,which reflects the defects involved in the theo- retical and technical aspects of appraisal. The authors suggest that we should study the 'ice theory' and clarify the role that valuations play in the deal of bad assets. Unified professional appraisal standards are desperately needed to the bad assets transaction.

关 键 词：不良资产 资产评估 金融风险 中国 资产管理 金融资产 

分 类 号：F832.3[经济管理—金融学]