The development of chinese non - performing assets management market , the participant and the mechanism of the market , and the type of chinese non - performing assets are investigated in this article 摘要从成立四家金融资产管理公司开始，我国不良资产处置市场就逐渐发展起来，并吸引了很多市场参与者，市场机制日趋成熟和完善。
The function of our country ' s financial asset management corporations is to disperse the financial risk , to support the enterprise reform and keep intact the state - owned property 随着资产处置工作的深入开展,不良资产规模顺利减少,随之而来的问题是:金融资产管理公司业务逐步萎缩,当它处理了全部银行剥离不良资产后,该往何处去
Marketlization of disposing the bad assets means the marketlization of process of disposing the bad assets , it includes marketlization of choosing buyers and determining of the bad assets value 不良资产处置的市场化指的是不良资产处置过程的市场化，而不良资产处置过程的市场化主要包括不良资产受体选择的市场化及不良资产价值确定的市场化。
The paper constructs a market possessing the primary market and secondary market on the basis of the market reality at present and foreign successful experiences , and recommend the part rules of market maker 为创造一个统一、高效、竞争的不良资产处置市场，我们必须从主体多元化、市场层次化、竞争有序化等方面着手进行不良资产处置市场的构造。
Current chinese nonperforming assets disposing systems mostly include bad debt reserve system , supplying bank capital , centralized trusteeship treatment by setting up asset management companies ( amcs ) , and bank self treatment 我国现行的不良资产处置制度安排主要是呆帐准备金制度、补充银行资本金、成立资产管理公司集中处置及要求银行自行处置。
The third chapter discusses and compares the international experiences of resolving non - performing assets . from these experiences we can study the international success case and then choose the dealing measures which is suitable to our national condition 第三章介绍了国外处理银行业不良资产的经验。并通过对国外经验的分析，总结出对我国不良资产处置工作的几点启示。
Then through analyzing the market subjects and their relationships , and the distinguishing standard of the object , and the market order and disposal principle , we find the disposal market on non - performing is still in an undeveloped state 通过对不良资产处置市场的主体、客体及不良资产处置市场的市场秩序和市场功能的分析，使我们对不良资产处置市场有一个基本认识。
Chapter 2 , on the basis of bank restructuring theory , comparison is made among america , japan , poland and malaysia , which are the typical cases in dealing with npas with different mode , and could supply us with more beneficial experience 第二章首先以银行重组理论为基础，从不良资产处置的措施、途径、模式以及效果，把各国不良资产的处置模式进行比较、评价，以获取有益借鉴。
The allocation of state owned properties , compensating of state employees , and management structure will be affected by the method of reforming . how successful a reform is has direct ties to the enterprise development and the stability of the society 国有企业改制的方式，将直接影响到企业的资产处置、人员安置和新企业的治理结构，改革的成效如何，直接关系到企业的发展和社会的稳定。
Article 8 the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset 第八条资产的公允价值减去处置费用后的净额，应当根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。
