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针对金融资产管理公司在资产管理主业经营过程中,经常性地以债权人视角对不良债权资产进行质量评价。本文通过借鉴国内成熟的资产评价理论,对资产权利认定概念进行剖析以及对价值判断的依据与方法进行阐述,进而从理论与实务方面详细论述不良债权资产权利的认定与价值判断的标准。一、不良债权资产定义与特点债权资产是指享有增值性收益债权的财产,是各种经济法律主体在货币财产和其他财产的融通过程中形成的,在法律性质上具有资产
For financial asset management companies in the main asset management business process, often from the perspective of creditors to assess the quality of distressed debt assets. By referring to the mature theory of asset appraisal in our country, this paper analyzes the concept of assets rights appraisal and expounds the basis and method of value judgments. Then it elaborates the criteria of identifying and judging assets rights of distressed claims in theory and practice. First, the definition and characteristics of distressed debt assets Debt assets refers to the enjoyment of value-added proceeds of the creditor’s rights of property, is the main body of a variety of economic law in monetary and other property in the process of financial intermediation, the legal nature of the assets