譯文（字數 5467）：

加拿大社會科學

Vol. 11, No. 7, 2015, pp. 77-81

DOI: 10.3968/7320

研究預防中國國有商業銀行的不良資產

介紹

眾所周知,商業銀行的不良資產是銀行發展的束縛,這不僅會導致銀行財務狀況的惡化,也會導致銀行損失資產,還會影響整個國家的正常流動。尤其是對公認的國有商業銀行作為中國銀行業的旗幟,如果飽受不良資產的問題,他們甚至會直接影響到國民經濟，其危險是不言而喻的。近年來中國政府擔心這個問題。還有一系列改革措施的實施,目前，中國國有商業銀行的不良資產已得到改進,和整體的不良資產比，不良資產比率基本上“兩個下降”。然而,它不能被忽略,“減少”的實現主要依賴于政府進行財務重組和政策剝落。這種方法可以暫時消除很多不良資產,但不解決問題的根源。因為過去的兩年里我們也看到了不良資產的再度出現,這是不良資產的性能問題尚未完全解決。面對國有商業銀行的不良資產,我們必須考慮如何“明確”。一方面,如何迅速和有效地處理積累的不良資產,另一方面考慮如何“塊”。也就是說,如何從根源上防止不良資產。目前中國主要集中在“清晰”,而忽略“塊”的重要性,在很大程度上,指的是美國相對較發達的銀行業,他們用相當大的努力監督和防止不良資產,尤其是信用風險管理,他們利用更先進的預警手段，從源頭上減少不良資產。因此,深入研究不良資產的控制措施是非常必要的。

外文原文（字符數 18862）：

Canadian Social Science

Vol. 11, No. 7, 2015, pp. 77-81

DOI: 10.3968/7320

A Study on Prevention of Non-Performing Assets of Chinese State-Owned Commercial Banks

INTRODUCTION

  As we all know, NPA of commercial bank is a shackle of bank development, which not only leads to deterioration of the financial condition of a bank, resulting in loss of the bank’s assets, but also affects normal flow of the entire capitals. Especially for the state-owned commercial banks which are recognized as the banner of Chinese banking industry, if plagued by the problem of NPA, they may even directly affect the national economy, whose danger is self-evident. In recent years the Chinese government has concerned about this issue. Along with the implementation of a series of reform measures, the current NPA of state-owned commercial banks in China has been improved, and the overall NPA and NPA ratio have been basically “both decreased”. However, it can not be ignored that the realization of “both decrease” mainly relies on the government to carry out financial restructuring and policy peeling off. This approach can temporarily eliminate a lot of NPA, but does not solve the problem at the roots. Since the last two years we have also seen the reemergence of NPA, which is the performance that the NPA problem has not been completely resolved. In the face of NPA of the state-owned commercial banks, we have to consider how to “clear” on the one hand- that is, how to quickly and effectively deal with the accumulated NPA, on the other hand consider how to “block” — that is, how to prevent NPA from the source. At present China mostly focuses on “clear”, and ignores the importance of “block” to a large extent. Referring to the relatively more developed US banking industry, they put in considerable efforts to supervise and prevent NPA, particularly in credit risk management, they make use of more advanced warning means to reduce NPA from the source. Therefore, a more in-depth study on NPA control measures is quite necessary.