所谓以贷还贷，是指贷款人与借款人约定，贷款人向借款人提供一笔新的贷款，并以该款专项用于偿还以前所欠原贷款人贷款的借款合同。它主要包括结息换约和以贷收息两种形式。这种做法掩盖了贷款的真实形态和借款人的实际偿还能力，为金融机构的贷款管理带来很大的困难并存在着 The so-called loan repayment, is the agreement between the lender and the borrower, the lender to the borrower to provide a new loan, and the section is used to repay previously owed loans to the original borrower loan contract. It mainly includes the settlement of interest and loan interest income in two forms. This practice masks the true shape of the loan and the ability of the borrower to repay the loan, which poses great difficulties for the loan management of the financial institution.