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近期以来,广西国有企业出现不良资产增长,不良资产率上升、不良资产处置的效果不佳等一些问题,给广西国有企业的健康发展带来了阻碍。本课题组受广西国资委的委托,承担了《深化广西国有企业不良资产处置研究》这一课题的研究。经过实际调研广西国有企业不良资产处置情况,主要发现了以下问题:第一,国有企业不良资产存量较大,增速较快;第二,不良资产存在隐蔽性;第三,处置流程长,审批环节多,费用高;第四,不良资产中的债权评估无法为资产处置提供可靠的定价依据,而且不符合实际情况的评估结果在现有的法律环境下可能会阻碍不良资产处置。因此,围绕上述问题,经研究论证,文章认为可以在强化企业自律管理、健全企业法人治理结构的同时赋予企业处置不良资产更多的权利,有利于减少不良资产的产生和降低存在减值风险的资产走向事实损失的概率。其次,作为处置资产时定价依据的评估报告,因目前尚无成熟的不良债权评估理论,且评估报告本身也需依靠法律发现不良债权的真实情况等因素,因此,可以赋予律师对不良债权处置过程中影响定价的法律问题发表意见,同时企业也可以对不良债权的可回收价值进行内部评测。
Recently, some problems such as the growth of non-performing assets in Guangxi’s state-owned enterprises, the rise of non-performing assets, and the ineffectiveness of non-performing asset disposal have posed obstacles to the sound development of state-owned enterprises in Guangxi. The research group was commissioned by Guangxi SASAC to undertake the research on “Deepening the Research on the Disposal of Non-performing Assets of Guangxi State-owned Enterprises”. After the actual investigation of disposal of non-performing assets in Guangxi state-owned enterprises, the following problems have been found: First, the non-performing assets of state-owned enterprises have a large stock and rapid growth; secondly, the non-performing assets are hidden; third, the disposal process is long, Fourthly, the assessment of claims in non-performing assets can not provide reliable pricing basis for the disposal of assets, and the assessment results that do not conform to the actual situation may hinder the disposal of non-performing assets in the current legal environment. Therefore, around the above problems, after research and argumentation, the article believes that it can give enterprises more rights to dispose non-performing assets while strengthening self-management of enterprises and sound corporate governance structure, which will help reduce the generation of non-performing assets and reduce the risk of impairment Probability of asset loss to fact. Second, as an evaluation report based on pricing when disposing of assets, there is no mature theory of bad debt evaluation and the report itself needs to rely on the law to find out the real situation of bad credit and other factors. Therefore, lawyers can be given the right to dispose of bad debt In the impact of pricing legal issues express their opinions at the same time enterprises can also carry out internal evaluation of the recoverable value of non-performing loans.