国有商业银行不良资产的阶段性累积分析摘要：银行不良资产问题已成为当今的一个世界性难题。不仅银行业、金融界，而且各国政府及社会各界都普遍关注。综观世界历史，历次银行危机、金融危机乃至经济危机的爆发无一不与银行不良资产相关。1997年爆发的亚洲金融危机即是由于银行不良资产过度积累而引发。据统计，在国际货币基金组织成员国中有60％以上的国家因不良资产问题导致了银行业危机，其中不仅有发展中国家，也有发达国家。因此，国有商业银行不良资产风险的有效防范和化解在当前经济转轨时期显得尤为重要，这在很大程度上决定了国有企业改革和宏观经济结构调整的目标和效果。本文即将就此问题作以较深入的分析和探讨。关键词：国有商业银行；不良资产；阶段性累积分析Abstract:Thenon-performingassetsofbankshasbecomeaworldwideproblemtoday.Notonlythebankingsector,financialsector,governmentsandthecommunityareofcommonconcern.Lookingatthehistoryoftheworld,thepreviousbankingcrisis,financialcrisisaswellastheeconomiccrisisareallrelatedtobanks'badassets.The1997outbreakoftheAsianfinancialcrisisthatiscausedbyexcessiveaccumulationofbadassetsofbanks.Accordingtostatistics,morethan60percentofthecountryduetonon-performingassetsledtoabankingcrisisinamemberoftheInternationalMonetaryFund,whichisnotonlydevelopingbutalsodevelopedcountries.Therefore,theriskofbadassetsofstate-ownedcommercialbankstoeffectivelypreventandresolveisparticularlyimportantinthecurrenteconomictransitionperiod,whichlargelydeterminestheobjectivesandoutcomesofstate-ownedenterprisereformandmacroeconomicstructuraladjustment.Thisarticleisabouttoissueamorein-depthanalysisanddiscussion.Keywords:state-ownedcommercialbanks;non-performingassets;stagecumulativeanalysis1目录摘要及关键词...............................................................................................................................1目录...............................................................................................................................................1一、相关概念界定.......................................................................................................................3（一）不良资产.......................................................................................................................4（二）我国不良资产判断标准...............................................................................................4（三）不良资产的影响...........................................................................................................4二、我国国有商业银行不良资产现状.......................................................................................5（一）不良资产总量巨大，不良资产率高...........................................................................5（二）可疑类和损失类贷款比重大.......................................................................................5（三）经济欠发达地区不良贷款率高...................................................................................5（四）不良资产化解速度趋缓...............................................................................................6三、国有商业银行不良资产的产生的危害...............................................................................7（一）阻碍资金流动，冲减银行收益...................................................................................7（二）加重资本风险，制约银行发展...................................................................................
