随着社会主义市场经济的发展,国家一系列改革方案相继出台,而各方面自我约束的机制尚不健全,致使银行开展信贷业务的外部环境日趋复杂,特别是在企业破产、兼并、拍卖、转让、改组、租赁及合资合作等过程中,银行与企业之间的债权债务关系往往会发生变化。在企业新旧体制转轨过程中,防止银行信贷资产流失,盘活贷款存量,加强对逾期贷款催收,降低或 With the development of the socialist market economy, a series of national reforms have been promulgated one after another. However, the self-restraint mechanism in all aspects is not yet complete. As a result, the external environment for banks to carry out credit business has become increasingly complicated. In particular, bankruptcy, mergers, auctions and transfers , Restructuring, leasing and joint ventures and cooperation in the process of bank-enterprise relations between the debt and debt often change. In the transition process between the old and new enterprises, to prevent the loss of bank credit assets, revitalize the stock of loans, strengthen the collection of overdue loans, reduce or