摘要：对于商业银行而言，不良资产的存在是商业银行经营风险的重要来源，同时商业银行不良资产比例过高是引发金融风险的重要因素。我国商业银行在深化体制改革的过程中，面临着严重的社会信用不足，经济体制制约，商业银行自身贷款管理不规范等容易导致商业银行不良资产率过高的问题，同时我国商业银行的不良资产处置理念、处置机制和处置手段相比较西方发达国家而言还比较落后，无形中加大了我国商业银行不良资产管理所面临的风险。68990

基于以上背景，本文通过对我国商业银行不良资产的概念界定，探讨分析了我国商业银行不良资产的现状，并指出我国商业银行不良资产所带来的影响。在此基础上本文通过对国内外商业银行不良资产处置案例的分析，指出了我国商业银行不良资产管理中存在的问题，进而提出了完善我国商业银行不良资产处置的有效方法。

毕业论文关键词:商业银行 不良资产 处置方法

 Abstract  For commercial banks, the existence of non-performing assets is an important source of commercial bank management risk, and the high proportion of non-performing assets of commercial banks is an important factor to cause financial risks. China's commercial banks in the process of deepening the reform of system, faced with the serious lack of social credit, economic system restriction, the loans of commercial banks management is not standardized, easily lead to commercial banks non-performing assets rate is too high, at the same time, our country commercial bank's bad assets at home idea, management mechanism and disposal method compared to western developed countries is still relatively backward, virtually increased the risk faced by China's commercial banks non-performing assets management.

Based on the above background. In this paper, the concept of the non-performing assets of commercial banks in China defined to investigate and analyze the status of non-performing assets of commercial banks in China, and points out that brought our country commercial bank non-performing assets of the commercial bank efficiency, become potential financial burden and harm; on the basis of this, this article through the analysis of domestic and international commercial bank non-performing assets disposed of the case. It is pointed out that the problems existing in the management of non-performing assets of commercial banks, and puts forward the effective way to improve the disposal of bad assets of China's banking business.

Key words: Commercial Banks, Bad assets，Disposal method  

                目 录

一、引言 1

    (一）选题的背景 1

   （二）选题的意义 1

   （三）文献综述 1

二、我国商业银行不良资产成因分析 2

   （一）我国商业银行贷款的现状 2

   （二）我国商业银行不良资产形成的原因 3

         1.宏观因素 3

         2.微观因素 4

三、不良资产对社会经济的影响 5

   （一）中小企业融资处境艰难 5

   （二）金融资产泡沫风险升高 5

   （三）银行、企业与储户之间利益分配扭曲