党的十五大召开以后，企业改革的力度加大了，进展加快了。在这股改革的潮流中，我们发现，一些困难重重的亏损企业也在悄然地寻求自己的改革方式：用资产抵偿银行债务。选择这类方式的目的，对企业来说可盘活资金，减轻债务，降低利息；而对银行来说可尽量减少损失，因企业一 After the 15th CPC National Congress was held, the reform of the enterprise was intensified and the progress accelerated. In this trend of reform, we found that some difficult and troubled enterprises are quietly seeking their own ways of reforming their assets to offset their bank debts. The purpose of choosing this type of method is that enterprises can activate their funds, reduce their debts and reduce their interest rates. For the banks, they can try their best to minimize the losses.