摘要
自我国集中开展金融不良资产处置以来,金融资产管理公司在金融不良资产的评估方面进行了大量探索。本文作者在对金融不良资产评估的性质、价值类型、评估条件、委托双方的责任和义务、评估方法、报告类型、客户审核、报告有效期、报告使用等重要问题进行深入研究的基础上,系统提出了对金融不良资产评估主要议题的认识和思考。
Assets management companies have carefully researched the appraisal of financial non-performing loans since they focused on the disposition of the non-performing loans. Based on studies on important factors such as the non-performing loans' character, value type, conditions of appraisal, liabilities and obligations of both clients and appraisers, method of appraisal, type of report, clients' review, valid period of the report, usage of the report, the author brings forward his opinion on the main topics of financial non-performing loans appraisal systematically.
出处
《中国资产评估》
CSSCI
2004年第3期25-27,共3页
Appraisal Journal of China
