不良资产问题是当今世界金融业共同面临的难题。它不仅影响银行的正常经营，更使国家的整个金融系统面临着较大的风险。随着金融体制改革和金融不良资产处置工作的推进，金融不良资产评估就愈显得重要。我们应该清楚地认识到，金融业是一个高风险行业。金融不良资产则是这高风险的高风险。处置金融不良资产不当，容易导致金融危机，对金融业和整个经济社会的发展带来深重的危机。因此，正确看待金融不良资产和做好金融不良资产的评估显得尤为重要。本文选择了金融不良资产为主要分析对象，分析其特点及适用的评估方法。关键词（本论文范文的主要论点）：不良资产，价值评估，评估方法
Non-performing asset of finance and its evaluation
Abstract: Non-performing asset is the common problem which global financial industry face today.It not only affect normal business of banks,but also make the system of financial take the big risk.With the propulsion of reform of financial system and disposal of Non-performing asset, assessment of Non-performing asset become more and more important. This paper select Non-performing asset as analysis
Object, introduce it;’s characteristics and assessment method.
Key words: Non-performing asset, assessment
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