There are two types of public market value and non-public market value. There are two types of value for bank non-performing loan assessment: public market value and non-public market value. Due to the particularity of non-performing loans of my country's commercial banks, it is difficult to find the same type of non-performing assets in the same market. Therefore, assessing the risk level of non-performing assets can, to a certain extent, assess the value of non-performing assets.