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论文编号：	15617
作者编号：	2320233846
上传时间：	2025/12/8 14:38:40
中文题目：	银行对煤炭企业不良资产评估优化研究——以M银行对A公司贷款为例
英文题目：	Research on the Optimization of Non-Performing Asset Assessment for Coal Enterprises by Banks——A Case Study of M Bank''''s Loan to Company A
指导老师：	王永进
中文关键字：	煤炭企业不良资产；假设清算法；偿还意愿系数
英文关键字：	Non-performing Assets of Coal Enterprises；Hypothetical Liquidation Method；Repayment Willingness Coefficient
中文摘要：	煤炭行业拥有重资产、高负债、强政策导向的特点，本文以煤炭企业为研究对象，优化商业银行对煤炭企业不良资产价值评估模型。本文提出，因煤炭企业具有资产专用性强、市场流动性差、价值易受环保政策与市场价格波动冲击等行业特殊性，传统评估方法假设清算法应用于煤炭企业不良资产价值评估时，存在一定的局限性。为解决此问题，本文将非财务因素偿还意愿系数（RWC）引入假设清算法模型，并运用层次分析法（AHP）构建了一个包含法律环境、市场环境、债权担保、经营状况、贷款手续完善程度以及企业信用意识等6个维度的量化指标体系，以修正商业银行不良贷款受偿比例的计算。 通过对M银行H分行对A公司贷款的案例分析证实，改进后的模型评估结果更为审慎和准确，其信用贷款部分受偿金额较传统方法下降约10.8%，整体受偿比例为26.4%，更真实地反映了煤炭企业不良资产的实际回收价值。本研究从非财务信息整合、评估标准化、数据共享及市场化处置等方面提出对策，不仅丰富了煤炭行业不良资产估值理论，也为商业银行在资源型行业的信贷风险管理方面提供了实践参照。
英文摘要：	The coal industry is characterized by?heavy assets, high liabilities, and strong policy orientation. This paper takes coal enterprises as the research object to optimize the non-performing asset valuation model for coal enterprises adopted by commercial banks. The paper points out that due to the industry-specific characteristics of coal enterprises—including?high asset specificity, poor market liquidity, and asset value vulnerability to the impact of environmental policies and market price fluctuations—the?hypothetical liquidation method, a traditional valuation approach, has certain limitations when applied to the valuation of coal enterprises’ NPAs. To solve this problem, the paper introduces the?Repayment Willingness Coefficient into the hypothetical liquidation model, and uses the?Analytic Hierarchy Process to construct a quantitative indicator system covering 6 dimensions: legal environment, market environment, debt guarantee, operating status, completeness of loan procedures, and corporate credit awareness. This system is used to revise the calculation of the recovery ratio of non-performing loans for commercial banks. A case study on the loan granted by?Branch H of Bank M to Company A?verifies that the valuation results of the improved model are more prudent and accurate. Specifically, the recoverable amount of the credit loan portion is approximately?10.8% lower?than that calculated by the traditional method, with an overall recovery ratio of?26.4%—which more truly reflects the actual recoverable value of coal enterprises’ NPAs. This study countermeasures from aspects such as non-financial information integration, valuation standardization, data sharing, and market-oriented disposal. It enriches the theory of NPA valuation in the coal industry, provides practical reference for commercial banks in credit risk management of resource-based industries.
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