由美国次贷危机演变而来的全球性金融风暴已经击垮了不少知名的金融机构。如何降低银行业经营风险、加强风险控制,是我国银行信贷评估人员面临巨大的问题,我国的商业银行是在不断改革和发展中前进的,如何降低银行业经营风险,对信贷评估人员提出了更高更新的要求。本文借鉴国内外理论与实务经验,提出抵押资产评估理论体系,对信贷抵押中的资产为对象进行研究。 The global financial crisis, evolved from the U.S. subprime mortgage crisis, has destroyed many well-known financial institutions. How to reduce banking risk and strengthen risk control is a huge problem faced by credit assessors in our country. Our commercial banks are advancing in the process of continuous reform and development. How to reduce banking risk and make credit appraisers more High update requirements. This article draws on domestic and foreign theory and practical experience, puts forward the theory system of mortgage assets appraisal, studies the assets in credit mortgage as the object.