由于美国的次贷危机,加之法国兴业银行内部人越权交易欺诈操作造成该行39～50亿欧元的巨额损失的影响,这对我国金融业,特别是银行业敲响了防范风险的警钟。虽然国内商业银行在不断深化改革的进程中,通过改进授信流程,上收授信审批权,剥离处置不良贷款等一系列措施,强化了资产风险的控制和管理。但是随着全球市场和政策环境的变化,我国商业银行不良资产前清后冒的情况时有发生,而且数量惊人,损失严重,这一问题已成为当前困扰我国经济与金融的突出问题。 Due to the subprime mortgage crisis in the United States and the fraudulent operation of over 3.9 billion euros of the bank’s fraud caused by insider trading in Societe Generale, this has sounded the alarm for the financial industry in our country, especially the banking industry. Although domestic commercial banks intensified the control and management of asset risks through a series of measures such as improving the credit process, accepting the approval authority of credit, divesting non-performing loans and disposing of them during the process of deepening the reform. However, with the changes in the global market and policy environment, the non-performing assets of our commercial banks have occurred in the past and in the aftermath of the Qing dynasty, and their numbers have been staggering and the losses have been staggering. This issue has become a prominent issue currently plaguing our economy and finance.