不良资产无疑日益成为国有商业银行实现全面、协调、可持续发展的巨大掣肘。怎样处置国有商业银行不良资产从而促进金融全面协调可持续发展?笔者认为,政策突破是处置国有商业银行巨额不良资产的关键。不良资产处置的紧迫性当中国跨入2004年时,面对WTO开放的时间表,中国的金融似 Non-performing assets are undoubtedly increasingly becoming a huge constraint for state-owned commercial banks to achieve comprehensive, coordinated and sustainable development. How to dispose non-performing assets of state-owned commercial banks so as to promote the overall, coordinated and sustainable development of finance? In my opinion, the policy breakthrough is the key to disposing the huge non-performing assets of state-owned commercial banks. Urgency of non-performing asset disposal When China stepped into 2004, in the face of the WTO’s open schedule, China’s financial