金融類外文翻譯---不良貸款的管理和回收

1、<p>　　中文3560字，1960單詞,11400英文字符</p><p>　　畢業(yè)論文外文資料翻譯</p><p>　　題 目 </p><p>　　學(xué) 院 經(jīng)濟(jì)學(xué)院 </p><p>　　專

2、業(yè) 金融學(xué) </p><p>　　班 級(jí) 金融0801 </p><p>　　學(xué) 生 </p><p>　　學(xué) 號(hào)

3、 </p><p>　　指導(dǎo)教師 </p><p>　　Applied Economics, the Dryden Press, 2006 P75-78.</p><p>　　Non-performing Loans Management and Recovery</p><

4、;p>　　William J. Bauman and Alan S. Blinder </p><p><b>　　Abstract</b></p><p>　　With the deepening of China's economic system reform development and continuous improvement of th

5、e system of the market economy, banks ' lending business becomes completely open to individuals, personal loans of business growing, continues to expand the scope of business, especially the development of individual

6、 housing loan more quickly. Personal housing loan business in China at the time of its development, there are bad credit risks as well as the competitive situation is not optimistic, to a</p><p>　　Key words:

7、 Housing loans to individuals; Bad credit risks; present situation; problem; Countermeasure</p><p>　　1. Introduction</p><p>　　Under the five-category loan classification, substandard, doubtful

8、and loss loans are defined as non-performing loans. Because the reasons behind non-performing loans formation are different, credit associates must take effective measures to manage, recover and dispose of these parts of

9、 asset according to their different characteristics. The bank should first find out the responsibilities of the guarantor and dispose of the security in time. Only when they confirm that the guarantor has lost the</p&

10、gt;<p>　　2. Reasons</p><p>　　There are many reasons why banks have poorly performing loan portfolios. Irrespective of these causes, banks have an obligation to shareholders, depositors and creditors t

11、o maximize cash flow from assets, the most troublesome aspect of which has been the poor record of banks in recovering loans. It is this factor that has contributed the most to bank insolvency, and liquidity constraints.

12、</p><p>　　There are several complementary options available to banks to restructure problem loans and portfolios, including:</p><p>　　Exercise of collateral (liens against property, inventories)

13、 through judicial or extra-judicial means. </p><p>　　Out-of-court settlement that may focus exclusively on debt negotiation, restructuring and repayment, or lead to the financial, physical and operational re

14、structuring of the enterprise.</p><p>　　Bankruptcy/liquidation procedures through formal court proceedings. This may involve liquidation, reorganization or privatization of an enterprise to enforce partial o

15、r total loan repayment.</p><p>　　(Besides the bank itself, sometimes government also leads a restructuring program to help the bank to solve the problem of NPL in order to stabilize the banking industry or t

16、he whole economy, for example, Asset Management Company (AMC), a special purpose company, buys or exchanges NPL from bank and disposes of them).</p><p>　　3. Work-Out Unit</p><p>　　With aggregate

17、 loan portfolios universally troubled by delinquencies and defaults, some banks have opted to develop work-out units to improve loan portfolio quality. When work-out units are established, they are usually set up to deal

18、 with most of a bank's problem loans, effectively sectioning off non-performing loans from the broader bank portfolio of performing loans. The benefits expected from work-out units include;</p><p>　　Conc

19、entrated focus on the recovery of problem loans;</p><p>　　More developed banking expertise and credit risk evaluation skills;</p><p>　　Improved internal bank system (early warning systems, colla

20、teral requirements, credit information needs).</p><p>　　Work-out units can make a significant difference in restructuring loan portfolios, particularly when supported by effective technical assistance.</p

21、><p>　　4. Loan Restructuring and Loan "Rollover"</p><p>　　Case-by-case loan restructuring is common in market-oriented economies, particularly when borrowers are unable to meet the origin

22、al terms of the loan agreement due to external factors. These restructuring invariably changes in the amount, terms and /or schedule of interest rates, principal repayment, and collateral values. Loan covenants ( ratios,

23、 report requirements) often change to facilitate compliance. In some cases, radical measures such as replacing management are involved.</p><p>　　This approach is similar to what work-out units attempt to do:

24、 recover portions of loan portfolios which have deteriorated and are non-performing. However, workout units are often organized on the basis of sector, location or bank exposure. Case-by-case loan restructuring is condu

25、cted on an individualized basis. The benefits of individual case-by-case loan restructurings include:</p><p>　　Reinforcement of the bank-client relationship.</p><p>　　Retention of the loan by th

26、e bank on its balance sheet, even if provisions are made for possible losses.</p><p>　　Preservation of the firm's relations with other parties (trade creditors, other banks, buyers, employees), thereby m

27、aintaining its reputation without embarrassing and costly bankruptcy / liquidation procedures.</p><p>　　As with debt-equity swaps, the risk to the bank is that it is overly optimistic about prospects, and th

28、at additional resources are committed to the borrower adding to bank losses and reduced loan able funds at a future date. This has occurred frequently in transition economies (such as China, East European countries, form

29、er Soviet Union).</p><p>　　In transition economy banks, the closest approximation to the Western loan restructuring has been the loan "rollover" which has been a common practice. Rollovers generall

30、y involve the following two techniques:</p><p>　　Simple rollover of principal on/before the due date, with the enterprise meeting interest obligations.</p><p>　　Rollover of principal on/before

31、 due date, with interest added back to the principal amount (“interest capitalization").</p><p>　　The first technique is legitimate and rational unless the enterprise is unable to repay principal, and l

32、ikely to remain impaired in the future. The second technique often reflects a troubled loan and enterprise, and has been typically practiced in transition economy banking systems. Further more, the latter technique has b

33、een accompanied by accounting treatment which mistakenly recognizes these assets as performing loans, artificially inflating income statements and balance sheet book values.</p><p>　　5. Debt-equity Swaps and

34、 Loan Sales / Asset Swap</p><p>　　Debt-equity swap results in bank ownership of enterprises occur with differing frequencies in different countries. In some countries, bank ownership of enterprises is common

35、 (German interlocking directorates), while in other countries it is strictly regulated (USA) or strictly prohibited (In China, debt-equity swap is done through asset management company). By swapping NPL for equity, banks

36、 can exercise more direct control/supervision over enterprise management while the enterprise benefits from</p><p>　　Debt-equity swap represents nascent venture capital operation. Perhaps only one in 10 of t

37、hese investments may succeed, but this should be sufficient to cover the risk of the other nine losing investment. Given existing low book values and the currently thin market that is likely to improve in the coming year

38、s, banks are prudent to allocate a small percentage of assets to enterprises they believe will generate significant profit at a later date. At that point, banks can sell their shares, and re</p><p>　　But ban

39、k equity swap may be indicative of the failure of banks in some countries to properly define bank's roles as financial intermediaries, streamline their operations, specialize in a few key areas within the limit of th

40、eir current managerial and staffing capabilities, write down their assets to more accurate values, and progress toward a more stable and prudently managed system devoid of excess risk. Investment in losing enterprises ra

41、ises the risk of future liquidity being drained to prop u</p><p>　　In addition to debt-equity swaps, loan sales swaps are an option that could be used to restructure bank balance sheets. However, this option

42、 has not been commonly found in transition economy due to absence of secondary market development.</p><p>　　6. Securitization of Non-performing Loan</p><p>　　Non-performing loan securitization i

43、s a pooling of non-performing loans packaged and issued as securities to investors through arrangements of legal structure, cash flow, and credit rating mechanisms. Non-performing Loans are also known as bad loans, overd

44、ue loans, receivables under collection, and loans still under normal payment statuses, but with circulating bonds rated lower than CCC level. During the securitization period, the originator (seller) will select the most

45、 ideal portfolio based o</p><p>　　After the screening process, bank will proceed with the risk assessment, cash flow simulation and credit tranche. The securities are then offered to investors after confirma

46、tion from credit rating agencies and regulatory approval obtained. The asset management agency is particularly important to a non-performing loan securitization since the asset management agency's expertise is instru

47、mental to increasing collection rates of these non-performing loans. Investors' risks are minimized through cre</p><p>　　7. In-court Bankruptcy / Liquidation Proceedings</p><p>　　Resorting t

48、o legal procedures to collect the repayment of non-performing loans is the last defense line. In practice, banks should grasp the timing of litigation. Because blind lawsuits will involve banks' time, energy, money a

49、nd people. In addition, they could have negative impact on the relationship between banks and their clients.</p><p>　　Firstly, before litigation, banks should investigate the borrowers' income resources

50、and asset categories and prevent them from hiding or transferring asset in this period of time. Banks can apply to the court for asset preservation. Secondly, banks should try best to correct the deficiencies of credit d

51、ocuments and win themselves advantageous conditions in litigation. Thirdly, banks should also prepare themselves for the results of reconciliation or failure.</p><p>　　Bankruptcy/liquidation is an effective

52、complement to out-of-cnurt approaches, and serves as a last stage of debt collection, providing creditors with control over debtors in financial distress and prompting their restructuring. For this reason, many countries

53、 (transition economies) have developed and are seeking to expand the use of formal bankruptcy to broaden the array of dispute resolution mechanisms, provide banks with long needed recourse, and instill greater financial

54、discipline on enterpr</p><p>　　8. Exercise of Collateral</p><p>　　When a debt matures or is going to mature and the debtor has encountered serious operation difficulties, the debtor cannot repay

55、 the loan in cash and the guarantor cannot repay the loan in cash either. Maybe after negotiation, the two parties (the bank and the borrower) or three parties (the bank, the borrower and the guarantor) can reach a conse

56、nsus. In line with the consensus or the ruling by the court, the debtor or the guarantor can make in-kind repayment of debts, which is one of the import</p><p>　　9. Writing-off Bad Loans</p><p>

57、　　In accordance with relevant state rules and regulation, if the principal of a loan is identified as unrecoverable, the bad loan can be written off. Writing-off of bad loans is the internal activity of a bank. So the ba

58、nk still enjoys the recourse right and should continue to demand the repayment of the fund.</p><p>　　10. Conclusion</p><p>　　Were analyzed by the non-performing loans management recycling. Bad c

59、redit risk management, there are still many problems to be solved, how the lending business in the international financial place needs to be further research and continue to explore. In short, the management of non-perfo

60、rming loans of China's economic development has made a significant contribution, but there are still shortcomings in their own system, the external competitive environment in the development of the personal loan</

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67、s in the New Millennium: Challenges andadaptation (pp. 291–334). Cambridge and London: MIT Press.</p><p>　　Applied Economics, the Dryden Press, 2006 P75-78.</p><p>　　不良貸款的管理和回收</p><p&

68、gt;　　威廉J鮑姆，阿倫S布林德</p><p>　　摘 要 隨著我國(guó)金融體系建設(shè)的進(jìn)一步發(fā)展和市場(chǎng)體制的迅速完善，銀行的貸款業(yè)務(wù)逐漸向個(gè)人完全展開(kāi)，個(gè)人貸款的業(yè)務(wù)種類不斷增多，業(yè)務(wù)范圍持續(xù)擴(kuò)大，特別是個(gè)人住房貸款業(yè)務(wù)的發(fā)展更為迅猛。我國(guó)個(gè)人住房貸款業(yè)務(wù)在其發(fā)展的同時(shí)，存在的不良信貸風(fēng)險(xiǎn)問(wèn)題以及競(jìng)爭(zhēng)形勢(shì)不容樂(lè)觀，在一定程度上阻礙了個(gè)人住房貸款業(yè)務(wù)的發(fā)展，要持續(xù)快速發(fā)展，必須加強(qiáng)對(duì)一系列問(wèn)題的研究管理。本文從分

69、析目前不良貸款的情況，指出存在的問(wèn)題以及問(wèn)題出現(xiàn)的原因，并著重針對(duì)商業(yè)銀行對(duì)不良貸款的回收和管理，借鑒先進(jìn)的經(jīng)驗(yàn)教訓(xùn)，并提出思考及相應(yīng)對(duì)策進(jìn)行管理，以加快這一業(yè)務(wù)的正確快速發(fā)展。</p><p>　　關(guān)鍵詞： 不良貸款 管理 回收</p><p><b>　　一、前言</b></p><p>　　在五級(jí)貸款分類法理論中，次級(jí)、可疑和損失類貸款被

70、看做是不良貸款。由于不良貸款的形成原因很難發(fā)現(xiàn)，信貸助理必須根據(jù)各類貸款的不n-性質(zhì)，對(duì)這類不良資產(chǎn)采取有效的措施來(lái)管理、回收和處置。在處理不良貸款時(shí)，銀行應(yīng)該明確擔(dān)保人的責(zé)任，并及時(shí)處置擔(dān)保物權(quán)。只有在銀行確認(rèn)擔(dān)保人喪失了擔(dān)保能力，擔(dān)保物權(quán)已經(jīng)不能足額償還貸款時(shí)，銀行才能夠處置不良貸款。</p><p>　　二、不良貸款形成原因</p><p>　　銀行不良貸款形成的原因有很多。但不論是

71、什么原因，銀行都對(duì)股東、存款人和銀行債權(quán)人負(fù)有最大限度將資產(chǎn)變現(xiàn)的責(zé)任，將不良資產(chǎn)變現(xiàn)是銀行回收貸款過(guò)程中最困難的環(huán)節(jié)。對(duì)絕大多數(shù)銀行來(lái)說(shuō)，這一因素限制了銀行的清償力和流動(dòng)性。</p><p>　　下面是對(duì)銀行重組不良貸款和資產(chǎn)有利的幾點(diǎn)建議：</p><p>　　1．通過(guò)司法或非司法方式執(zhí)行擔(dān)保物（處置所有權(quán)和存貨）；</p><p>　　2．庭外和解主要集中在債

72、務(wù)的協(xié)商、重組和償還上，或會(huì)導(dǎo)致公司在財(cái)務(wù)、實(shí)體或運(yùn)營(yíng)上的重新安排；</p><p>　　3．通過(guò)正常的司法程序?qū)杩钊诉M(jìn)行破產(chǎn)清算，該方式通過(guò)對(duì)企業(yè)進(jìn)行清算、重組或者私有化以收回部分或全部貸款。</p><p>　?。ù送?，政府有時(shí)也會(huì)出面領(lǐng)導(dǎo)一項(xiàng)重組，幫助銀行解決不良貸款的問(wèn)題，以維持銀行業(yè)的穩(wěn)定或整個(gè)經(jīng)濟(jì)的穩(wěn)定。例如政府成立資產(chǎn)管理公司，該類特殊機(jī)構(gòu)專門從銀行購(gòu)買不良資產(chǎn)，然后對(duì)不良

73、資產(chǎn)進(jìn)行處理）</p><p>　　三、不良資產(chǎn)處理小組</p><p>　　當(dāng)違法和違約產(chǎn)生大量不良貸款時(shí)，有些銀行通過(guò)成立不良資產(chǎn)處理小組來(lái)改善資產(chǎn)的質(zhì)量。在不良資產(chǎn)處理小組成立后，銀行就可以有效地將不良貸款從正常貸款中分離出來(lái)進(jìn)行專門集中的處理。成立不良資產(chǎn)處理小組有以下幾個(gè)優(yōu)點(diǎn)：</p><p>　　1．可以對(duì)不良貸款的回收進(jìn)行集中處理；</p>

74、<p>　　2．可以培養(yǎng)更多的專業(yè)人才，開(kāi)發(fā)先進(jìn)的信用風(fēng)險(xiǎn)評(píng)估技術(shù)；</p><p>　　3．改善銀行內(nèi)部機(jī)制（以完善預(yù)警機(jī)制，滿足銀行在擔(dān)保和信用信息方面的需求）。</p><p>　　在進(jìn)行貸款組合重組方面，不良資產(chǎn)處理小組將會(huì)發(fā)揮很大的作用，尤其是在有效的技術(shù)支持的情況下。</p><p><b>　　四、貸款重組和展期</b&g

75、t;</p><p>　　在市場(chǎng)經(jīng)濟(jì)國(guó)家，貸款逐個(gè)重組是處理不良貸款常見(jiàn)的方法，尤其是當(dāng)借款人由于外部原因不能。按合同的約定償還貸款的時(shí)候。這些重組安排并不改變貸款的額度、條款、利率安排、本金的償還和擔(dān)保的價(jià)值。貸款協(xié)議的改變是為了使借款人能更好地履行合同。而在有些情況下，銀行會(huì)采取一些極端的措施，如替換公司管理層等。</p><p>　　該方式與不良貸款處理小組所做的工作有些相似：回收資

76、產(chǎn)質(zhì)量惡化的不良貸款。然而，不良貸款工作小組通常以行業(yè)、區(qū)域或銀行分支機(jī)構(gòu)為基礎(chǔ)，而逐個(gè)貸款重組是以單個(gè)具體的不良貸款為對(duì)象展開(kāi)的。貸款逐個(gè)重組有以下幾方面的優(yōu)點(diǎn)：</p><p>　　加強(qiáng)銀行與客戶之間的關(guān)系；如果銀行的貸款準(zhǔn)備金充分，就可以將貸款留在銀行資產(chǎn)負(fù)債表上；保護(hù)該企業(yè)與其債權(quán)人、其他銀行、其買家和員工的關(guān)系，可以維持該公司的信譽(yù)，避免公司破產(chǎn)或清算。</p><p>　　債轉(zhuǎn)

77、股對(duì)銀行來(lái)說(shuō)可能是對(duì)企業(yè)的前景過(guò)于樂(lè)觀，這有可能增加由借款人造成的貸款損失，導(dǎo)致未來(lái)貸款資金回收的減少。債轉(zhuǎn)股在轉(zhuǎn)型經(jīng)濟(jì)國(guó)家非常常見(jiàn)，例如中國(guó)、東歐國(guó)家和前蘇聯(lián)。</p><p>　　在經(jīng)濟(jì)轉(zhuǎn)型國(guó)家，銀行處理不良貸款最常用的方法是貸款展期。貸款展期通常涉及以下兩方面的技術(shù)問(wèn)題：企業(yè)在按期償還利息的前提下，在到期前或到期日對(duì)本金展期；在到期前或到期日對(duì)本金展期，并將利息轉(zhuǎn)化為本金（這稱做利息資本化）。</p&

78、gt;<p>　　第一種方式只有在借款人不能償還貸款本金的情況下才合法合理，但在將來(lái)應(yīng)該逐步減少對(duì)客戶展期。第二種方式通常反映出貸款和企業(yè)存在很大問(wèn)題，該情況在轉(zhuǎn)型經(jīng)濟(jì)國(guó)家的事務(wù)中是常見(jiàn)的。此外，第二種方法需要做會(huì)計(jì)上的處理，這會(huì)使人誤以為貸款是正常的，會(huì)虛增損益表和資產(chǎn)負(fù)債表的賬面價(jià)值。</p><p>　　五、債轉(zhuǎn)股、貸款出售和資產(chǎn)互換</p><p>　　債轉(zhuǎn)股會(huì)導(dǎo)致銀

79、行成為企業(yè)的股東，這在不同的國(guó)家會(huì)有很大的不同。在有些國(guó)家，銀行持有企業(yè)的股份是很常見(jiàn)的（例如德國(guó)），而在另外一些國(guó)家會(huì)受到嚴(yán)格管制（如美國(guó)）或禁止（如中國(guó)，債轉(zhuǎn)股通常通過(guò)資產(chǎn)管理公司來(lái)進(jìn)行）。將不良資產(chǎn)轉(zhuǎn)換成股權(quán)，銀行可以加強(qiáng)對(duì)企業(yè)管理層在借債方面的控制和監(jiān)督。對(duì)銀行來(lái)說(shuō)，這樣做相當(dāng)于增大了銀行投資的風(fēng)險(xiǎn)，這有可能危及銀行存款和資本的安全，需要投入更多管理時(shí)間和資源。</p><p>　　債轉(zhuǎn)股基本上屬于風(fēng)險(xiǎn)資

80、本運(yùn)營(yíng)，大約只有1/10的案例是成功的。對(duì)于債轉(zhuǎn)股，銀行必須接受低的賬面價(jià)值和蕭條的市場(chǎng)，但銀行會(huì)對(duì)它們認(rèn)為將來(lái)能夠產(chǎn)生巨大收益的企業(yè)提供債轉(zhuǎn)股的機(jī)會(huì)。企業(yè)情況好轉(zhuǎn)以后，銀行就會(huì)賣掉所持有的股份，從而獲取不菲的利潤(rùn)。這一過(guò)程需要銀行對(duì)企業(yè)當(dāng)前的風(fēng)險(xiǎn)有準(zhǔn)確的認(rèn)識(shí)，這些風(fēng)險(xiǎn)必須是有限的。債轉(zhuǎn)股交易僅僅是紙上交易，不會(huì)降低銀行的流動(dòng)性。</p><p>　　但是，在一些把銀行定位為金融中介機(jī)構(gòu)的國(guó)家，債轉(zhuǎn)股交易對(duì)銀行來(lái)

81、說(shuō)可能存在失敗的風(fēng)險(xiǎn)，也會(huì)為銀行的運(yùn)營(yíng)流程改造、在現(xiàn)有管理層和員工等人力資源限制下進(jìn)人新的領(lǐng)域、為避免額外風(fēng)險(xiǎn)而創(chuàng)建穩(wěn)定審慎的管理機(jī)制等方面帶來(lái)不利影響。對(duì)損失不斷增加的企業(yè)追加投資會(huì)增加銀行未來(lái)的流動(dòng)性風(fēng)險(xiǎn)，對(duì)這些企業(yè)在貸款上的支持會(huì)增加銀行股東和存款人的風(fēng)險(xiǎn)。</p><p>　　相對(duì)債轉(zhuǎn)股，銀行出售貸款可以重構(gòu)銀行資產(chǎn)負(fù)債表。然而，這種方法在經(jīng)濟(jì)轉(zhuǎn)型國(guó)家并不常見(jiàn)，這是由于這些國(guó)家二級(jí)市場(chǎng)不發(fā)達(dá)。</p

82、><p><b>　　六、不良資產(chǎn)證券化</b></p><p>　　不良資產(chǎn)證券化是指將不良貸款打包，然后通過(guò)一系列的法律安排、現(xiàn)金流和信用評(píng)級(jí)等環(huán)節(jié)向投資者發(fā)行證券。不良貸款還包括壞賬、過(guò)期貸款、有擔(dān)保的應(yīng)收賬款，以及貸款雖然目前被按期部分償還，但其流通股票被評(píng)為CCC級(jí)以下。在資產(chǎn)證券化過(guò)程中，賣者應(yīng)根據(jù)合理的標(biāo)準(zhǔn)選擇最佳的資產(chǎn)組合，例如借款人所在地區(qū)、信用期限、貨

83、幣、不良貸款的預(yù)期時(shí)間等方面進(jìn)行考慮。</p><p>　　就整個(gè)過(guò)程來(lái)看，銀行所要做的工作有風(fēng)險(xiǎn)評(píng)估、現(xiàn)金流預(yù)測(cè)、信貸份額確定等。證券在銷售給投資者以前須找評(píng)級(jí)機(jī)構(gòu)對(duì)其進(jìn)行評(píng)級(jí)，并獲得監(jiān)管當(dāng)局的批準(zhǔn)。在此過(guò)程中，資產(chǎn)管理機(jī)構(gòu)的參與對(duì)資產(chǎn)證券化尤為重要，因?yàn)橘Y產(chǎn)管理機(jī)構(gòu)在增加不良資產(chǎn)評(píng)級(jí)方面有非常專業(yè)的經(jīng)驗(yàn)。投資者的風(fēng)險(xiǎn)可以通過(guò)強(qiáng)化的信用風(fēng)險(xiǎn)技術(shù)最小化，違約風(fēng)險(xiǎn)和償付風(fēng)險(xiǎn)也是應(yīng)該重點(diǎn)考慮的方面。</p>

84、;<p>　　七、法庭強(qiáng)制破產(chǎn)／清算</p><p>　　借助司法程序回收貸款是最后一道防線。在實(shí)際操作中，銀行應(yīng)該把握好起訴的時(shí)間，這是由于訴訟需要銀行投入很多時(shí)間、精力、資金和人員。此外，法律訴訟還會(huì)對(duì)銀行與客戶之間的關(guān)系產(chǎn)生消極影響。</p><p>　　首先，在起訴前銀行應(yīng)該調(diào)查清楚客戶的收入來(lái)源、資產(chǎn)質(zhì)量，還要防止客戶在此期間隱藏和轉(zhuǎn)移資產(chǎn)。銀行還可以申請(qǐng)法院對(duì)客戶

85、所擁有的資產(chǎn)進(jìn)行保護(hù)。其次，銀行應(yīng)該盡量完備信貸資料，以在法律訴訟中爭(zhēng)取更多的有利條件。再次，銀行還要充分做好和解或訴訟失敗的準(zhǔn)備。</p><p>　　破產(chǎn)和清算是一種有效的庭外解決方法，這種方法可以幫助銀行集中債務(wù)，有利于貸款人控制借款人的財(cái)務(wù)抵押和債務(wù)重組。正是由于這個(gè)原因，很多國(guó)家（尤其是轉(zhuǎn)型經(jīng)濟(jì)國(guó)家）采用了這種方法，它們也在努力通過(guò)正常破產(chǎn)來(lái)拓寬解決問(wèn)題的機(jī)制，為銀行提供更多需要的資源，并對(duì)企業(yè)實(shí)施更嚴(yán)

86、格的財(cái)務(wù)規(guī)定。</p><p><b>　　八、執(zhí)行擔(dān)保</b></p><p>　　當(dāng)一筆貸款到期或即將到期時(shí)，如借款人或其擔(dān)保人都不能以現(xiàn)金償還銀行貸款，貸款人就會(huì)面臨非常困難的境地?；蛟S通過(guò)協(xié)商，兩方（貸款人和借款人）或三方（貸款人、借款人和擔(dān)保人）能夠達(dá)成一致意見(jiàn)。根據(jù)各方達(dá)成的一致意見(jiàn)或法院的裁決，借款人或擔(dān)保人可以以貨代款的方式償還銀行債務(wù)，這也是處理不良

87、貸款的一個(gè)重要的方法。</p><p><b>　　九、沖銷壞賬</b></p><p>　　根據(jù)國(guó)家有關(guān)法律和相關(guān)規(guī)定，如果一筆貸款被確認(rèn)已經(jīng)不能夠收回，壞賬可以被沖銷。沖銷壞賬是銀行內(nèi)部的行為，但對(duì)企業(yè)，銀行應(yīng)該保留債務(wù)追索權(quán)，并繼續(xù)要求借款人償還貸款。</p><p><b>　　十、結(jié)論</b></p>

88、<p>　　本文對(duì)個(gè)不良貸款管理回收進(jìn)行了分析研究。不良信貸風(fēng)險(xiǎn)管理仍然有很多問(wèn)題需要解決，貸款業(yè)務(wù)如何在國(guó)際金融中占據(jù)一席之地等等這些都有待深入研究和繼續(xù)探討?？傊涣假J款管理對(duì)中國(guó)經(jīng)濟(jì)的發(fā)展做出了重大貢獻(xiàn)，但其在自身制度上還存在種種缺陷，外部的競(jìng)爭(zhēng)環(huán)境個(gè)人貸款的發(fā)展還存在許多不利，這就需要國(guó)家在充分認(rèn)識(shí)到個(gè)人住房貸款的重要作用的基礎(chǔ)上，為銀行內(nèi)部自身管理與對(duì)外部風(fēng)險(xiǎn)管理合理規(guī)劃，才能持續(xù)不斷的發(fā)展。個(gè)人貸款也要認(rèn)清自

89、身的位置所在采取適當(dāng)?shù)膽?zhàn)略和市場(chǎng)定位，不斷創(chuàng)新、調(diào)整、改革，注重風(fēng)險(xiǎn)管理，以得到更迅速，茁壯成長(zhǎng)。</p><p><b>　　參考文獻(xiàn)</b></p><p>　　Steven Husted, Michael Melvin, International Economics [M], (the fifth edition), Higher Education Pres

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