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1、浅论企业不良资产的法律研究论文摘要我国是社会主义国家,1978年开始实行改革开放。由此我国走上了从社会主义计划经济到市场经济的大变革时代，从市场主体到经营方式等都发生了巨大变化。2000年后我国金融业开始加快改革步伐5大商业银行在国务院的领导下纷纷开始了改组上市的征程。作为银行也改革改变以往计划经济的营运模式而转向市场同国际化接轨，那就必须适应市场的经营规则。由于以往计划经济天下共一家的经济模式，从而导致了我国银行业一开始改革就面临着诸多问题，其中不良资产率极高是所有问题中最突出的问题，因此国家专门组建了4大资产管理公司处理5大商业银行的不良资产同时外国及民间资本也涌入该行业，不良资产开始逐渐
2、被重视和研究。不良资产既是复杂的金融和财务问题也是一个法律问题，从最原始的基点出发不良资产问题只是一个简单的债权债务问题，但由此为引申点可以进一步不良资产的法律问题牵涉到民商法律部门的绝大部分内容，主要有公司法、破产法、合同法担保法等等。2010年10月份我进入我们公司（江西长城投资咨询服务有限公司）从零起点开始接触不良资产，经历了一个慢慢了解和深入的过程。因此为题一方面是为了完成学业进一步丰富自己的法律知识，另一方面也是在总结自己的一些学习经验同时进行更进一步的探讨和研究，但是由于能力有限和篇幅有限只能大致的写写很宏观的问题没有进一步的深入请各位老师多多包涵。本文分为8个部分，第一部分概述不
3、良资产产生的原因，和目前中国不良资产的一个大致情况。第二部分是不良资产产生的原因从一个非金融专业的角度结合自己的工作认识谈了一下不良资产的产生。第三部分是从宏观和法律学的角度阐述了一下不良资产与法学之间的密切联系，也是一个很重要的过度章节为后面章节分部门法地阐述铺垫了前提，也是开始正题的一个章节。其后的四的章节里依次围绕着和不良资产很重要的五个部门法及重要理论展开论述，分别为公司法、合同及担保法、破产法，程序法之民事诉讼法。最后为文章的总结。在分部门法中的主要行文结构为首先进行法律论述然后结合不良资产的问题进行研究。本文除在不良资产的概念和法人人格否认概念及相关内容上借鉴于百度文库外都是自己学
4、习和研究的结果。关键词: 不良资产 法律 公司法 合同、担保法 破产法 民事诉讼法 AbstractChina is a socialist country, began in 1978 of the reform and opening-up. Thus China onto from the planned economy to the socialist market economic reform era, from the market main body to the mode of operation and so on all changed. 2000 years after
5、 the reform of Chinas financial industry began to speed up the pace of 5 big commercial Banks under the leadership of the state council have started reorganization of listed on the journey. As the bank also reform change in the past the operational mode and planned economy to the market with interna
6、tional standards, it must adapt to the market management rules. Owing to the planned economy of the world a economic model, which led to the beginning of Chinas banking industry reform is faced with many problems, including bad ZiChanLv high all the problems is the most prominent problems, so countr
7、ies set up the special four asset management company to deal with the five big commercial Banks of the bad assets and foreign and folk capital pouring into the industry, bad assets gradually began to be attention and research. Bad assets is both complex financial and financial problems is also a leg
8、al problems, from the most primitive on the basis of bad assets problem is just a simple problem of creditors rights debt, but it can be further extended points for the bad assets of legal issues involved legal department of civil most of the content, basically have company law, bankruptcy law, cont
9、ract law security law, etc. October 2010 I into our company (jiangxi Great Wall investment consulting services Co., LTD.) from the zero the starting point contact with bad assets, experienced a slowly understanding and further process. So on the one hand under the is to complete their studies furthe
10、r enrich their knowledge of the law, on the other hand is also summarized in some of his own learning experience and further discussed and studied, but because the ability is limited and the scope is limited only roughly write about very holistic problem without further in-depth teachers, please bea
11、r with me a lot. This paper will be divided into eight parts, the first part of this cause of bad assets, and Chinas bad assets of a picture. The second part is the causes of bad assets from a non-financial professional view, based on his understanding of the work had a talk bad assets production. T
12、he third part is from the macro and jurisprudential aspects of the law and the bad assets of the close relationships between is a important sections as excessive later chapter points this premise matting department, is also a section of the business began. Subsequent four chapters in turn around and
13、 bad assets very important five sectors and the important theory discussed, respectively, contract and the guarantee law of the company law, bankruptcy law and procedural law of civil procedure law. For the last summary. In the main structure of the department points for writing, first of all, this
14、law and combining with the problem of bad assets. In this paper, besides the bad assets of concepts and the disregard of corporate personality concepts and relevant contents in the library reference on baidu is the result of the study and research.目录一，银行不良资产概述7二，不良资产产生的原因分析8三，不良资产问题的法律概述10四，公司法在不良资产
15、问题上的研究和适用12五，法人人格否认制度15六，合同法及担保法在处理不良资产的运用17七，破产法在处理不良资产法律问题的运用八，程序法在处理不良资产上的运用结束语一、银行不良资产概述银行的发展渊远流长，在最早可以追溯到中世纪的地中海地区，发展的起因是为了满足商人生意资金短缺和剩余的融资及储蓄需要，经过几个世纪的发展银行从最初的临时性资金放贷和储蓄发展到集吸收储蓄发放贷款办理结算和提供相关金融服务等综合性的资产服务体系，从最初的补充性行业逐步发展成为各个国家和地区资金融通生产服务等的重要行业，成为国民经济发展社会进步不可或缺的部门。但是不管银行业如何发展但是都是建立在国民经济发展和社会需要的基础之上，也是建立在存贷业务基础之上,吸收存款和发放贷款也是银行对社会最具有实质贡献的业务，其起到吸收社会闲散资金和支持社会建设为社会生产建设提供资金保障的作用。当然随着社会的发展存贷业务早已突破了传统的模式，比如债权发行，信用卡等等都兼具存贷的性质和功能。银行业是信用产业，吸收存款和发放贷款都建立建立在一定的信用基础之上，随着市场经济的发展和市场经济主体的多元化及公司制度的进一步完善，银行业所要求的信用早已不是人们日常生活中的“信用”这里的信用指的是法人独立人格和财产保障，即有能力偿还所欠债款的能力。现在银行发放贷款一般要求贷款人提供相应的担保和保证人等极少在贷
