全国金融工作会议明确提出,各个银行特别是四大国有商业银行具有企业的这样一种法律地位,它不应该是事业单位或行政机关,而是一个现代化的银行企业。既然是一个现代化的企业,就应该按照现代企业制度的要求,加快改革步伐。作为商业银行,应以效益为根本目标。当前我国国有银行存在巨额不良资产,资产质量不仅直接影响到银行的经营效益,同时也关系到国有商业银行自身的发展。银行不同时期的工作重点,是随着经济、金融形势的发展变化而相应调整的,当务之急国有商业银行都需抓紧解决信贷资产质量差这一关键性难点的问题,尽快扭转信贷资产继续恶化的趋势,切实把工作重点转到信贷质量上来。提出以提高资产质量为工作重点,继续加大力度来处置不良资产,化解金融风险作为当前和今后一段时期国有商业银行的工作指导思想,主要是基于以下考虑: The National Financial Work Conference made it clear that all banks, especially the four state-owned commercial banks, should have such a legal status as enterprises. They should not be public institutions or administrative agencies, but rather a modern banking enterprise. Since it is a modern enterprise, we should speed up the pace of reform in accordance with the requirements of the modern enterprise system. As a commercial bank, efficiency should be the fundamental goal. At present, there are huge amounts of non-performing assets in state-owned banks in our country. The quality of assets not only directly affects the operating efficiency of banks, but also affects the development of state-owned commercial banks. The priorities of banks in different periods are adjusted correspondingly with the development and changes of the economic and financial situations. The most urgent task for state-owned commercial banks is to urgently solve the key difficult issue of poor credit assets so as to reverse the trend that credit assets continue to deteriorate as soon as possible Effectively shift the focus of work to credit quality. Put forward to improve the quality of assets as the focus, continue to step up efforts to deal with non-performing assets, to resolve financial risks as the current and future period of state-owned commercial banks work guiding ideology, mainly based on the following considerations: