Non-performing asset is a special form of asset，and it is commonly witnessed in the process of unbalanced economic development. By related technologies and methods，we can recover the original value of non-performing asset，which makes the economy goes more effectively. There are a varied form of non-performing assets and reasons of their formation and methods of treatment are different too. Although the scale of domestic non-performing asset increased sharply with the transformation and development of the economy，investment in NPA’s market will still face big challenges，as a result of improvement of risk-management ability and the strict regulatory of the financial and non-financial institutions.