国有商业银行不良信贷资产的化解需要财政支持 ,但这不是要以政府的财政资金支出去替换国有商业银行的全部不良信贷资产.通过对不良信贷资产的处置、清理过程的考察 ,尤其是对资产管理公司和债转股的考察 ,深入地分析国有商业银行不良信贷资产的化解与财政支持的关系“,”The solution of national commercial bank''s non-performing assets needs fiscal support. But this does not mean that government has to replace all of the bank''s non-performing assets with its fiscal funds payment. By investigating the process of dealing with the non-performing assets, especially by investigating Asset Management Corporation and credit-sharp-swap, this article deeply analyzes the relationship between the solution to commercial bank''s non-performing assets and fiscal support.