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论文编号：	13734
作者编号：	2320200672
上传时间：	2022/12/8 14:09:12
中文题目：	A商业银行抵债资产管理研究
英文题目：	Research on the Management of A Commercial Bank Debt - paying Assets
指导老师：	李姝
中文关键字：	商业银行；抵债资产管理；税收筹划；会计核算
英文关键字：	Commercial banks; Debt-paying assets management; Tax revenue planning; accounting
中文摘要：	在经济发展新常态之下，我国经济增长速度逐渐下行，尤其近年来受疫情影响，信贷资产质量严重影响了商业银行的稳健经营和发展，由此商业银行也迎来了新的挑战，清收处置不良资产从而降低不良率成为了商业银行谋发展的重中之重。当债务人未按时归还贷款时，商业银行通常采取直接催收的方式要求债务人偿还债务。若债务人无能力偿还或者拒绝偿还，商业银行为维护自身合法权益，保证国有资产完整，通常会采取诉讼方式追偿贷款，依法行使债权人的债权和担保物权，收取抵债资产视同为债务人偿债。但收取的抵债资产通常存在诸多瑕疵、或者存在相关法律纠纷，有的还存在欠缴税费的情况，增加了抵债资产收取成本的同时，给商业银行增加了管理难度，若保管不善将导致资产受损；在抵债资产处置变现环节受市场价格等多种因素影响，也处置变现金额也很难覆盖贷款本息，容易造成处置损失，直接影响了商业银行不良资产处置实际效果。这就要求商业银行提高抵债资产管理水平，以实现抵债资产处置收益最大化。 A商业银行房产类抵债资产占比最高，本文对其接收、保管和处置抵债房产各个阶段的管理实际情况进行分析，详细计算期间发生的税费等各项费用，剖析各阶段管理中存在的问题。经研究发现，抵债资产自接收时起便困难重重，抵债价格虚高，税负高；保管过程中管理费用高，处置时难度大，导致抵债资产在清偿能力的实现上有一定困难，降低了A商业银行的经营效益。造成这种局面的原因主要是A商业银行在抵债资产的管理中存在一定的漏洞。针对上述问题，本文提出相应管理建议和防范措施，以加强抵债资产收取、保管和处置各个环节的管理，同时要规避可能引发的问题。对于以物抵债要更进一步严把接收关口，尽量减少接收低质量的抵债资产；对于存量抵债资产，还要加强日常的维护与管理；拓宽抵债资产处置渠道，加快抵债资产处置变现；加强抵债资产会计核算管理，提高会计信息的真实性；严格遵守税收政策的同时合理进行税收筹划，有利于节约成本费用，最终实现抵债资产处置收益最大化，有效降低商业银行不良贷款率。
英文摘要：	In economic development under the new normal, China's economic growth rate down gradually, especially affected by the epidemic in recent years, seriously affected the quality of credit assets of commercial Banks stable operation and development of the commercial Banks also ushered in the new challenge, and collect the disposal of non-performing assets to reduce defective rate became the key of the development of commercial bank. When the debtor fails to repay the loan on time, commercial banks usually require the debtor to repay the debt by direct collection. If the debtor is unable to repay or refuses to repay, in order to safeguard their legitimate rights and interests and ensure the integrity of state-owned assets, commercial banks will usually take litigation to recover the loan, exercise the creditor's rights and security rights according to law, and collect the assets for debt repayment shall be regarded as debt repayment by the debtor. However, there are usually many defects in the collected assets, or there are related legal disputes, and some still have the situation of unpaid taxes, which increases the cost of collecting the assets, and also increases the difficulty of management for commercial banks. If not properly kept, the assets will be damaged. In the process of disposal and realization of debt-offsetting assets, it is affected by various factors such as market price, and the amount of disposal and realization is also difficult to cover the loan principal and interest, which is easy to cause disposal losses, directly affecting the actual effect of non-performing assets disposal of commercial banks. This requires commercial banks to improve the management level of the debt-offsetting assets in order to maximize the disposal income of the debt-offsetting assets. The real estate debentable assets of commercial bank A account for the highest proportion. This paper analyzes the actual management situation of each stage of receiving, keeping and disposing debentable real estate, calculates in detail the taxes and other expenses incurred during the period, and analyzes the problems existing in the management of each stage. After the study, it is found that there are many difficulties in the debt-offsetting assets from the time of receiving, the price of debt-offsetting is inflated, and the tax burden is high. In the process of custody, the management cost is high, and the disposal is difficult, which leads to certain difficulties in realizing the solvency of the debenture assets, and reduces the operating efficiency of A commercial bank. The main reason for this situation is that A commercial bank has some loopholes in the management of debt-offsetting assets. In view of the above problems, this paper puts forward corresponding management suggestions and preventive measures, in order to strengthen the management of the collection, storage and disposal of debt-offsetting assets, and avoid possible problems. As for the debt-for-goods, we should further strictly control the reception threshold and try to reduce the reception of low-quality debt-for-goods assets; For the stock of debt assets, but also strengthen the daily maintenance and management; Broaden the disposal channels of the debt-offsetting assets and speed up the liquidation of the debt-offsetting assets; Strengthen the accounting management of debt-offsetting assets and improve the authenticity of accounting information; Strict compliance with tax policies and reasonable tax planning are conducive to saving costs and expenses, ultimately realizing the maximization of the proceeds from the disposal of debt-offsetting assets, and effectively reducing the non-performing loan ratio of commercial banks.
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