摘要
金融企业的业务量和业务类型在呈现出多元化趋势的同时,在运营过程中也容易产生不良资产,若这部分资产不能够得到合理处理,则会影响金融企业的正常运营。如何实现不良资产科学处置已经成为金融企业运营管理的重点和难点。阐述了不良资产批量处置的相关概念,探究了金融企业不良资产处置生态链构成,并指出了现阶段金融企业不良资产处置中存在的问题,提出了优化对策。
While the business volume and business types of financial enterprises are diversifying,they also tend to generate non-performing assets during operations.If these assets are not properly handled,they can adversely affect the normal operation of financial enterprises.How to achieve scientific disposal of non-performing assets has become a key and challenging aspect of financial enterprise operations management.This paper elucidates the relevant concepts of bulk disposal of non-performing assets,explores the composition of the ecological chain of non-performing asset disposal in financial enterprises,identifies problems existing in the current stage of non-performing asset disposal in financial enterprises,and proposes optimization strategies.
作者
孟秀秀
MENG Xiu-xiu(Shandong Huazheng Impartial Tax Agent Co.,Ltd)
出处
《当代会计》
2023年第23期184-186,共3页
Contemporary Accounting
关键词
金融企业
不良资产
批量处置
financial enterprises
non-performing assets
bulk disposal
