我国国有企业与国有银行之间发生的不良债务关系,成为阻碍企业制度创新和银行商业化改革的难点、焦点。理论界和经济金融界针对如何化解银企间的巨额不良债务及相应的深化企业产权制度和金融体制改革问题进行了广泛的探讨。一、国有企业与国有银行之间的不良债务是制约我国经济改革与发展的重大障碍。国有企业与国有银行之间债务关系的日益恶 The bad debt relationship between state-owned enterprises and state-owned banks in China has become a difficult and focal point that hinders enterprise system innovation and bank commercialization reform. Theoretical circles and economic and financial circles have conducted extensive discussions on how to resolve the huge amount of bad debt between banks and enterprises and the corresponding deepening of the enterprise property rights system and financial system reform. I. The bad debts between state-owned enterprises and state-owned banks are major obstacles to China’s economic reform and development. The increasingly vicious debt relationship between state-owned enterprises and state-owned banks