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随着金融体制改革的不断深化,以金融不良资产处置为目的的评估业务近年来得到很大的发展,资产管理公司与资产评估行业也为此进行了许多探索。2004年以来,中国资产评估协会联合四大资产管理公司,组织熟悉金融不良资产评估的专家起草《金融不良资产评估指导意见(试行)》。此指导意见已于2005年3月21日发布。为配合此指导意见的贯彻,本刊邀请中评协、资产管理公司、资产评估机构的专业人士从不同角度撰文,抒谈各自对指导意见的认识与感想。希望此组文章有助于广大读者对金融不良资产评估和此指导意见的理解。
With the continuous deepening of the reform of the financial system, the assessment business for the purpose of disposal of non-performing financial assets has made great strides in recent years. Asset management companies and asset appraisal companies have also made many explorations in this regard. Since 2004, China Assets Appraisal Association, in conjunction with the four major asset management companies, has organized experts familiar with the assessment of non-performing financial assets to draft Guiding Opinions on the Evaluation of Financial Non-performing Assets (Trial). This guidance was released on March 21, 2005. In line with the implementation of this guidance, the magazine invited judges, asset management companies, asset assessment agencies professionals from different angles, the author, express their views on the guidance of the understanding and feelings. I hope this series of articles will help readers to assess the financial non-performing assets and the guidance of this understanding.