我国的国有商业银行不仅是政府调节经济的重要杠杆,也是企业经营风险的最终承担者。近年来,随着信贷规模的大幅度增加,贷款风险不断加大,出现了信贷资金大量沉淀,信贷资产质量低下的状况。主要表现在逾期、呆滞、呆帐贷款大量增加,应收利息长期挂帐等方面。在我国国有商业银行转轨的过渡时期,怎样防范、转化信贷风险已经成为关系到银行生存与发展的关键问题。 China’s state-owned commercial banks are not only the important lever for the government to regulate the economy, but also the ultimate undertaker of the business risks. In recent years, with the substantial increase in the scale of credit, the risk of lending has been constantly increasing, resulting in the massive precipitation of credit funds and the low quality of credit assets. Mainly manifested in overdue, sluggish, a substantial increase in bad loans, interest receivables long-term accounts and so on. In the transitional period of the transition of our state-owned commercial banks, how to prevent and transform credit risk has become a key issue that relates to the survival and development of banks.