金融不良资产评估业务已在我国获得了长足的发展。在债权人处置不良资产、实现经营目标的过程中,价值评估发挥着至关重要的作用。由于金融不良资产的特殊性,其价值评估业务远比一般性资产评估业务复杂。传统的金融不良资产评估方法存在弊端。从资产回收率的角度出发,运用多元回归模型,提出了根据不良资产的回收率对资产包价值进行评估的方法。
The evaluation of non-performance loans (NPLs) has made considerable progress in China and plays a vital role in disposing NPLs and achieving business objectives. Due to the particularity of NPLs, its value assess- ment is more complicated than general asset assessment. Besides, the traditional valuation methods of NPLs have de- fects. From the perspective of asset recovery rate and by adopting multiple regression model, this paper proposes methods for evaluating the value of asset packages based on non-performance asset recovery rate