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近年来,全国各地推进以产权制度改革为核心的企业制度改革,努力转换企业经营机制,给企业注入了生机和活力,为国有商业银行的发展创造了良好的外部运行环境。但是,在国有企业涉及债权债务主体变化的改革过程中,由于政策法律的不完善、具体操作的偏差等原因,对银行资产的安全性、流动性和效益性带来了不可忽视的负面效应。
In recent years, the reform of the enterprise system centered on the reform of the property right system has been promoted throughout the country. The transformation of the enterprise management system has been made hard by efforts to inject vitality into the enterprise and create a favorable external operating environment for the development of the state-owned commercial banks. However, due to the imperfect policies and laws and the deviation of specific operations, the safety, liquidity and profitability of bank assets have brought negative effects that can not be ignored in the process of the reform of the main body of state-owned enterprises involving debts and liabilities.