《商业银行法》的颁布实施标志着我国银行业的改革和发展步入一个新的历史时期。商业银行以效益性、安全性、流动性为原则,实行自主经营、自负盈亏、自担风险、自我约束的经营方针。效益是关键,而影响效益的关键又在于信贷工作。信贷工作方面的制度很多,《商业银行法》、《担保法》和《贷款通则》的颁布为信贷工作又提 The promulgation and implementation of the “Commercial Bank Law” marks the reform and development of China’s banking industry entering a new historical period. Commercial banks shall take the principle of profitability, safety and liquidity to implement the operating principle of self-management, self-financing, self-risk and self-restraint. Benefit is the key, and the key to the benefit lies in credit work. There are many systems of credit work. The promulgation of the Commercial Bank Law, the Guarantee Law and the General Rules for Loans