关于优化我国不良资产处置法律环境的思考

摘 要

　　本文所指不良资产仅系银行不良资产或者银行通过转让方式由资产管理公司进行处置的不良资产。在 1999 年，我国国务院、人民银行先后批准成立了四家资产管理公司(即 AMC)，分别为中国华融资产管理股份有限公司、中国长城资产管理股份有限公司、中国东方资产管理股份有限公司、中国信达资产管理股份有限公司，分别开展如下业务：“收购、受托经营金融机构不良资产，对不良资产进行管理、投资和处置；债权转股权，对股权资产进行管理、投资和处置；对外投资；买卖有价证券；发行金融债券、同业拆借和向其它金融机构进行商业融资；破产管理；财务、投资、法律及风险管理咨询和顾问；资产及项目评估；经批准的资产证券化业务、金融机构托管和关闭清算业务；非金融机构不良资产业务；国务院银行业监督管理机构批准的其他业务。”其中四大资产管理公司对银行不良资产进行管理、投资和处置是其主营业务。自 2012 年始，地方政府也相继设立地方资产管理公司，陆续出台《金融企业不良资产批量转让管理办法》、《关于地方资产管理公司开展金融企业不良资产批量收购处置业务资质认可条件等有关问题的通知》允许各省设立 AMC，参与本省范围内金融企业不良资产批量收购和处置业务，随后地方 AMC 名单持续扩容，截止目前江苏、浙江、安徽、广东、上海、北京、天津、重庆、福建和辽宁五地均已陆续设立了资产管理公司。可见从机构层面上看，目前我国处置不良资产专业机构系近些年开始，且在政府控制下缓慢进行，为我国不良资产处置开辟了广阔的市场。各商业银行、金融资产管理公司对不良资产的加快处置，将最大程度上保全资产和减少损失，对我国国民经济的发展将起到保驾护航的作用。

　　但是如上银行或资产管理公司在处理不良资产问题时受制于历史原因、政策影响、法律制度、司法制度等因素的影响，存在不少问题。在本文，笔者立足于不良资产处置的法律全貌，在对不良资产处置方式的简单介绍后，从银行及资产管理公司处置不良资产时的法律环境、具体处置方式的法律限制入手分析，旨于从不良资产处置立法、不良资产处置具体方式的法律依据、不良资产处置的制度环境、不良资产处置的配套制度等多点出发，构建我国不良资产处置宏观层面的法律机制，并提出相应的建议。

　　【关键词】银行,资产管理公司,不良资产处置,法律机制

　　Abstract

　　The topic of this paper is the study of the legal mechanism of the disposal ofnon-performing assets The selected topic refers to the bad assets which are only the badassets of banks, and refers to the assets which can not be expected to return to the bankunder the actual conditions Take credit, for example, the interest on the loan can not berecovered on time and in full, and even the principal can not be recovered or recycledless On 1998, the people's Bank of China promulgated the "loan risk classification"principle to guide the management of banks, according to a series of factors such as therepayment ability of people have to recover the debt, lending the possibility of loans,will be divided into normal, attention, substandard, doubtful and loss, includingsubprime loans, doubtful loans and the loss of the loan refers to specific non-performingassets

　　In 1999, the State Council and the people's Bank of China has approved theestablishment of the four Asset Management Co, respectively Chinese Huarong AssetManagement Limited by Share Ltd, China the Great Wall asset management Limited byShare Ltd, China Orient Asset Management Limited by Share Ltd, China Cinda AssetManagement Corp, were carried out as follows: business acquisition of non-performingassets, entrusted with the operation of financial institutions, non-performing assetsmanagement, investment and disposal of creditor's rights; on equity, equity assetsmanagement, investment and disposal; foreign investment; the sale of securities;issuance of financial bonds and interbank lending to other financial institutions andcommercial financing; bankruptcy management; financial, legal, investment and riskmanagement consulting and advisory and asset; project evaluation; approval of assetsecuritization, financial mechanism of trusteeship and liquidation industry Nonperforming assets of non-financial institutions; other business approved by the bankingregulatory authority under the state council Among them, the four major AssetManagement Co to bank non-performing assets management, investment and disposal isits main business Since the beginning of 2012, local governments have also set up thelocal Asset Management Co, have issued "financial enterprise bulk transfer ofnon-performing assets management measures", "on the local Asset Management Co to carry out financial firms to acquire bulk non-performing assets disposal businessaccreditation conditions and other related issues notice" allow the provinces to set upAMC in non-performing assets within the scope of this province and the bulkacquisition of financial enterprises the disposal of business, then the local AMC listcontinued expansion, as of now, Jiangsu Zhejiang, Anhui, Guangdong, Shanghai,Beijing, Tianjin, Chongqing, Fujian and Liaoning five places have been gradually set upAsset Management Co Visible from the institutional level, at present, China's disposalof non-performing assets of professional institutions began in recent years, and underthe government's control of slow progress, for the disposal of non-performing assets inChina opened up a broad market The accelerated disposal of non-performing assets bycommercial banks and financial Asset Management Co will maximize the preservationof assets and reduce losses, and will play a role in escorting the development of China'snational economy This is the social significance of the author's selected topic

　　However, when dealing with the problem of non-performing assets, the banks orasset management companies in Shanghai are subject to historical reasons, policyimpact, legal system, judicial system and other factors, there are many problems In thisarticle, based on the legal panorama of the disposal of non-performing assets, after abrief introduction of the disposal methods of non-performing assets, the author startswith the analysis of the legal environment and the legal restrictions on the specificdisposal methods of non-performing assets when banks and asset managementcompanies dispose of non-performing assets, aiming at the legislation of the disposal ofnon-performing assets and the specific disposal methods of non-performing assets

　　Based on the legal basis, the institutional environment for the disposal ofnon-performing assets and the matching system for the disposal of non-performingassets, the macro-level legal mechanism for the disposal of non-performing assets inChina is constructed and corresponding suggestions are put forward

　　【Key words】Bank Asset Management Co;Non-performing

　　目录

　　一、 不良资产处置的基本理论

　　（一）不良资产的概念

　　不良资产是一个泛概念，它是针对会计科目里的坏账科目来讲的，主要但不限于包括银行的不良资产，政府的不良资产，证券、保险、资金的不良资产，企业的不良资产。根据国际通行的风险分类标准，银行不良资产是银行经营风险与经营损失相互转化的具体表现，是正在承担特定损失风险的银行资产，或者已经被认为为损失的银行资产。需要提及的是，由于我国目前处于经济快速增长时期，不良资产的形成与发展同时代背景下的体制与政策息息相关。

　　在本文中有时提及不良资产有时提及不良贷款，均指的是银行处理其产生的不良贷款及资产管理公司处理自银行处转让取得的不良资产，不包括政府、企业的不良资产。在本文，笔者清晰定位了如上概念和范围之后，将围绕四大国有资产管理公司、银行，分章节探讨四大国有资产管理公司、银行不良资产处置的现状及方式、不良资产处置的法律现状及困境、不良资产处置的法律制度创新、不良资产处置的方式创新。