近年来,在信贷资产质量检查中发现,专业银行和信用社不同程度地存在着以贷还贷的行为,有和行社以贷还贷的数额占了全部贷款发放额的相当比例,笔者认为,以贷还贷弊端多,危害大。其一,失去了信贷资金的目的和作用。银行放贷就是要对信贷资金进行合理分配,促进生产发展,提高资金效益,发挥信贷调节经济的功能。若以贷还贷,既违背了信贷政策,也有悖于放贷的目的。其二,不能真实反映信贷资产质量。压缩到期贷款的目的,是促进贷款效益的提高,用以贷还贷应付上级行核定的低质量贷款比例,就掩盖了本部门信 In recent years, found in the quality inspection of credit assets, professional banks and credit unions to varying degrees, there are acts of repaying loans, and the amount of loan repayment and the line accounted for a considerable proportion of the total amount of loans, I think Loans to repay the drawbacks and more harmful. First, it has lost the purpose and role of credit funds. Bank lending means allocating credit funds rationally, promoting production and development, improving capital efficiency and giving play to the function of credit to regulate the economy. Loan repayment is not only against the credit policy but also against the purpose of lending. Second, we can not truly reflect the quality of credit assets. The purpose of compressing matured loans is to promote the improvement of loan efficiency and to cover the proportion of low-quality loans approved by higher-level banks with loan repayments