企业改制风潮正劲,银企信用关系极度扭曲,企业借改制之名行逃债之实的行为屡见不鲜,银行信贷资产受损严重。作为债权人(而且大部分是主债权人)的银行,在实践中兖分认识企业改制中存在的法律风险,运用国家出台的一系列法律、法规和相关政策防范和化解风险,就显得十分必要。本文拟从企业改制的形式及法律风险入手,探索银行防范和化解企业改制法律风险的原则和方法。 The upsurge in the restructuring of enterprises, the extremely distorted credit relationship between banks and enterprises, the common practice of corporate debt-seeking practices by the name of the system of reform are common and the credit assets of banks are seriously damaged. As a creditor (and most of the main creditors) banks, it is very necessary to differentiate the legal risk in enterprise restructuring in practice and to use a series of laws, regulations and policies promulgated by the state to prevent and resolve the risks. This article intends to start with the form of enterprise restructuring and legal risks and explore the principles and methods of banks in guarding against and resolving the legal risks of enterprise restructuring.