摘要
金融不良资产实际处置实现的价值类型是非市场价值。通过对127例实际处置案例的调查研究,结果发现不良资产实际处置时价值转换的折扣程度要远小于评估机构在评估时采取的折扣系数;评估机构在评估时确定折扣率时存在一个"较为一致"的看法,但实际处置时其折扣率却"远不一致"。为此最后提出了若干政策建议。
Actual disposition of bad financial assets results in non-market value. By 127 cases study, it finds that the discount rate of actual disposition is greatly smaller than that provided by the evaluation organizations; the latter has 'almost a consensus', while the actual disposition has very different ones. This paper finally puts forward some policies.
出处
《经济理论与经济管理》
CSSCI
北大核心
2004年第11期20-25,共6页
Economic Theory and Business Management
关键词
金融不良资产
市场价值
非市场价值
折扣率
bad financial assets
market value
non-market value
discount rate
