本文针对当前整顿信托投资公司、金融资产管理公司收购商业银行不良贷款以及金融企业资产重组工作中债权资产评估的热点、难点问题 ,阐述了债权资产评估方法及其量化标准体系。本文提出的债权资产“风险损失率”和“相对价值”的概念 ,对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。 In this paper, we discuss the hot and difficult issues about reorganization of trust and investment companies, acquisition of non-performing loans of commercial banks by commercial banks and the evaluation of debt assets in the reorganization of assets of financial enterprises. The paper also elaborates the assessment methods of debt assets and its quantitative standard system. The concept of “risk loss rate” and “relative value” of the debt assets proposed in this paper is of some reference to the practice of the assessment of financial assets and the assessment of the accounts receivable.