“借钱还钱,欠债还债。”自古以来天经地义。可在当今的经济大舞台上,时常出现企业借了银行贷款到了期,却以种种借口拖欠不还的怪现象,造成银行放贷容易收贷难。据国家经济部门新近披露,我国银行贷款逾期成为呆帐竞占银行信贷资金总规模的三分之一以上。看着这触目惊心的数字,人们不禁要问:这些企业是变着什么戏法来逃避银行债务、赖掉银行帐务的呢? “Borrow money to repay the debt, debt repayment.” "Since ancient times, justice. In today’s economic arena, there are often companies borrowing bank loans to maturity, but with all sorts of excuses to default on the strange phenomenon, resulting in bank lending easy to collect and loan. According to a recent disclosure by the national economic department, the overdue bank loans of our country have become more than one-third of the total size of credit-card bank loans. Looking at this shocking figures, people can not help but ask: What is the trick for these companies to evade bank debt, rely on bank accounts?