不良资产是银行稳健发展的威胁,也是导致经济危机发生的重要原因。近年来,我国商业银

行迎来一个快速、稳定发展时期,不良贷款率控制在合理范围内。但自2012年以来,随着中国经

济结构调整和增长的放缓,部分欧亿·体育（中国）有限公司产能过剩突出,企业生产亏损、停产情况不断发生,商业银

行信贷风险显著上升,不良资产管控压力逐渐增大,日益成为我国商业银行经营发展面临的突出

问题。

面对不良资产对商业银行经营的巨大威胁,急需商业银行研究制定应对和防范措施,增强不

良资产处置能力,有效控制不良资产增加。本文通过理论分析的方法介绍国内外不良资产处置的

经验和做法,并用实证分析的方法分析我国商业银行不良资产的成因及处置方法。

笔者在宁夏银行从事不良资产处置工作,从历史和现实的角度分析宁夏银行不良资产的成

因,对宁夏银行不良资产的管理现状进行介绍,并在自身工作经验的基础上提出宁夏银行不良资

产处置的意见和建议。作为一家中小商业银行,宁夏银行虽然保持较低的不良资产率,但在不良

资产处置制度建设、人才储备、激励机制、管理理念方面还存在诸多不足,应当从不良资产防范、

完善组织架构、培养专业化人才、建设不良资产处置的专业化团队、创新不良资产处置方式、加

强风险控制方面进行改进和提高,从而有效推动宁夏银行不良资产处置工作,为宁夏银行持续稳

健发展奠定基础。

关键词:银行不良资产,处置,宁夏银行

Abstract

The bad assets is the threat of bank's steady development, is also an important reason leading to

economic crisis. In recent years, China's commercial banks developed in a rid stable environment,

the rate of bad loans in a reasonable range.But since 2012,with the Chinese economic structural

adjustment and growth slows, excess capacity in some industries, production or loss of production

continue to occur, the credit risk of commercial banks significantly increased, the non-performing assets

control pressure increases gradually, has become a serious problem to the development of commercial

banks in china.

Facing a huge threat to commercial banks of the non-performing assets, the commercial banks

need to study prevention measures, enhance the ability to dispose of non-performing assets, effectively

control the increase in non-performing assets.This paper through theoretical analysis method, introduce

the experiences and practices of NPA disposal of the domestic and international. By using empirical

analysis method analyze the causes and treatment methods of NPA of commercial banks in china.

The author is engaged in the disposal of NPA in Ningxia Bank,by analyze the causes of NPA of

the Ningxia Bank from a historical and realistic point of view, intruce the management of NPA of the

Ningxia Bank, and give suggestions of the NPA disposal of Ningxia Bank based on the own working

experience. As a small commercial banks, Ningxia Bank maintain low rate of non-performing assets,

but there are still many problems in NPA disposal aspectSystem constructioitalent reserve, incentive

mechanism, management all have shortcomings, so Ningxia Bank should prevent NPA occer,construct

the professional team, train professional talents, innovate the disposal of NPA , improve

organizational structure, thus can effectively promote the disposal of NPA, lay the foundation for

sustainable development to Ningxia Bank.

Keywords: NPA, Disposal 9 Bank of Ningxia