法院有“判决容易执行难”的口头禅，银行也有“抵贷容易处置难”之说。随着近几年来地方企业转改制的逐步完成，银行信贷结构面临重大调整，银企借贷纠纷中采取以物抵贷办法也随之增多。银行要有效降低不良资产，就必须应对抵贷物处置这一难题。首先要弄清抵贷物处置难在哪里? Courts have the mantra that “judgments are easy to implement”, and banks also have “easy access to credit for difficulties”. With the gradual completion of the restructuring of local enterprises in recent years, the credit structure of banks is undergoing major adjustments. As a result, the credit-taking measures adopted by banks and enterprises in borrowing disputes have also increased. To effectively reduce non-performing assets, banks must cope with the problem of handling offsets. First of all, we must find out where is the disposal of credit items?