近年来，我国商业银行不良贷款逐步扩大。应借鉴西方商业银行对不良贷款的监管，采取有效手段控制贷款损失，保证银行安全经营。不良贷款风险准备是银行为抵御和减少贷款的风险，保证信贷资产良性循环而提取的用于补偿贷款损失的准备金，也称贷款呆帐准备金。按照国外通行的做 In recent years, non-performing loans of China’s commercial banks have been gradually expanded. We should learn from the supervision of non-performing loans by western commercial banks and take effective measures to control the loan losses so as to ensure the safe operation of banks. The non-performing loan risk reserve is the reserve for bank loans to compensate for the loan loss, also known as the bad loan provision, which is withdrawn by the bank in order to prevent and reduce the risk of the loan and guarantee a virtuous circle of credit assets. In accordance with the prevailing abroad