资产管理公司(简称AMC) ,是以接收、管理和处置银行不良资产为主要业务的非银行金融机构。目前 ,我国已经组建了四家AMC ,分别负责处理四大国有独资商业银行的不良资产问题。理论分析和各国实践均表明 ,不良资产的处理在很大程度上也是一个财政问题。因此 ,从实际出发 ,探讨AMC在运作中涉及的诸多财政问题 ,意义重大。 Asset Management Corporation (AMC) is a non-bank financial institution that takes the receipt, management and disposal of non-performing assets of banks as its main business. At present, China has set up four AMCs to deal with the non-performing assets of the four wholly state-owned commercial banks respectively. Theoretical analysis and practice in all countries show that the treatment of non-performing assets is also a large financial issue. Therefore, it is of great significance to discuss many financial issues involved in the operation of AMC from the reality.