随着我国金融体制改革的深化,不良信贷资产越来越成为困扰国家专业银行向国有商业银行(以下简称为商业银行)顺利转变的关键因素之一。在经济体制和政治体制改革没有最后完成、法制建设尚不完善的宏观环境下。商业银行不良信贷资产形成的原因是复杂的,解决的办法和方式也必然是多种多样的,需要在实践中长期地探讨和研究。 With the deepening of China’s financial system reform, bad credit assets have increasingly become one of the key factors that plagued the smooth transition of state-owned commercial banks to state-owned commercial banks (hereinafter referred to as commercial banks). Under the macro-economic environment in which the reform of the economic system and political system is not yet completed and the legal system is still not perfect. The reasons for the formation of bad credit assets in commercial banks are complicated. The solutions and ways to solve them must also be varied and need to be explored and studied in the long run in practice.