中文摘要：

一直以来，理论界及金融业界将不良资产视为金融业健康发展的一大毒瘤，世界各国也将防控和处置金融业不良资产作为金融工作的重点。受2008年全球金融危机影响，我国金融业的不良资产率及不良资产规模面临“双升”压力。基于这种现实背景，本文首先从政治经济学和西方经济学的双重视角对不良资产生成背景进行理论回顾；其次从宏、微观两个层面分析我国不良资产产生的具体原因，进而对不良资产的具体特征进行剖析；最后从政府、金融机构及社会三个方面提出了我国金融业不良资产的“处置之道”。

英文摘要：

Non-Performing Assets have been regarded as a malignant tumor in the healthy development of the financial industry by both the theoretical circle and the financial industry all the time. At the same time, countries all around the world have put the prevention and disposal of Non-Performing Assets as the focus of financial supervision works. Since 2008 financial crisis, both the ratio and scale of Non-Performing Assets in China＇s financial industry were faced with high rising pressure. Based on this phenomenon, this thesis starts from reviewing the formation background of Non-Performing Assets from both the perspective of political economics and western economics. Then, this paper analyzes the specific reasons behind the formation of Non- Performing Assets from both macro and micro level. Finally, the paper puts forward the way to deal with the Non-Performing Assets in China＇ s financial industry from three aspects, including government, financial institutions and the society.