我国国有商业银行的经营状况是国内外对中国经济问题关注的焦点之一。中国四大国有商业银行的经营效益不佳,表现在从九十年代初期以来资产利润率和权益资本利润率双双呈较大负斜率下降。尤其是近几年来,国有商业银行的经营效益大幅度下滑,个别国有银行帐面已经是整体亏损。帐面不亏损的银行,也有大量应收而未收到的预期利息收入充作营业 The state of the state-owned commercial banks in China is one of the focuses of economic problems at home and abroad. The four state-owned commercial banks in China have poor operating efficiency, as shown by the large negative slope of asset-margin and equity-capitalized profit margins both declining since the early nineties. Especially in recent years, the operating efficiency of state-owned commercial banks has dropped drastically, and the book loss of individual state-owned banks has been an overall loss. Banks that do not make a loss on their books also have a large amount of receivables but they did not expect to receive the expected interest income