1）Financial risk assessment
　　Elements of financial risk assessment of financial non-performing assets: the evaluation object: the evaluation object of the financial non-performing assets evaluation business includes the value evaluation analysis object. The evaluation object of the value evaluation is usually used to realize the right of creditor's right to discharge the kind of assets, the equity assets and other assets, and it also includes the creditor's rights to carry out the necessary assessment procedures. Value analysis of the business value of the analysis of the object is usually the creditor's rights, but also because it is limited, unable to implement the necessary assessment procedures for the realization of the right to pay off the debt in kind of assets, equity assets and other assets. To determine the value of financial non-performing assets assessment should be based on the assessment objectives and other specific circumstances, such as the evaluation of the object, and to define the specific value types. The types of financial bad assets assessment include market value and additional value. The additional market value is not limited to liquidation value, investment value, residual value, etc.. When evaluating the value of the program's requirements, it should take full account of the characteristics of the disposal of non-performing assets, and follow the relevant laws, regulations and asset evaluation criteria. It should be clear that the basic situation of the business, according to the assessment object, asset disposal methods, available assessment data and other factors, the appropriate choice of value types and evaluation method. To evaluate the information collection should pay attention to the assessment of financial non-performing assets which should be in the performance of the necessary assessment procedures or analysis procedures, the preparation and assessment report or value analysis report. The evaluation report and the value analysis report should include the necessary information, so that the user can reasonably understand the value evaluation conclusions and value analysis conclusions.

　　2）Legal risk assessment
　　Legal risk assessment plays an important role in the acquisition, restructuring and disposal of non-performing assets. The vast majority of non-performing assets have legal problems, some of which have been in the state of the acquisition, and some are about to enter the stage of the proceedings. The relationship between the age, the creditor, the mortgage, the guarantor and the creditor's rights, whether to complete the execution of the property preservation is the important index, which is directly related to the cost estimate and disposal of the acquisition can achieve the expected goal, the investment income in the expected time limit can be completed.