近年来,各级法院和金融机构把防范和化解信贷风险,维护金融债权作为头等大事来抓,取得了明显的成效。但同时,一些部门和企业更在如何逃废银行债务上挖空心思,赖债现象仍层出不穷、这无疑再一次引起我们的深思。 一、逃废债务对银行债权提出了新的挑战 债务人为达到逃债之目的,大多采取了金蝉脱壳,全额转移有效资产,悬空银行债权;人为抬高资产负债率,造成“资不抵债”现象;压缩债务清偿率,如少计破产财产,压低破产财产处置变现值,人为夸大破产费用;隐匿担保财产,剥 In recent years, courts and financial institutions at all levels have made remarkable achievements in preventing and resolving credit risks and maintaining financial claims as a top priority. However, at the same time, some departments and enterprises are even more dreamed of how to evade bank debt. The phenomenon of debt rending is still emerging one after another, which once again arouses our deep consideration. First, the evasion of debts to bank claims put forward a new challenge debtors in order to achieve the purpose of evading debt, most take the act of taking liberation, the full transfer of effective assets, vacant bank claims; artificially raise asset-liability ratio, resulting in “insolvent” phenomenon; Compression of debt repayment rate, such as less total bankruptcy property, depreciation of bankruptcy property disposal value, artificially exaggerated the cost of bankruptcy;