一、银行信贷资金质量低下的成因银企不良债权债务的形成是一个历史积累的过程,是在体制转轨时期所显现出来的经济、金融深层次的问题。笔者认为应从银行、企业和财政这几个角度去探寻。(一)历史遗留下来的风险贷款所形成的。在计划体制下,政府行政干预过多,银行贷款自主权弱化,贷款按计划、按指标下放;信贷资金被用于应由财政拨款的非生产性项目上,地方政府又以贷完税,企业的流动资金基本由银行统包,使得信贷资金财政化;银行还要承担部分困难企业的解危扶贫任务。这些都是造成银行信贷资产存量质量低下的主要原因。 I. The Causes of the Bank’s Poor Quality of Credit Funds The formation of bad debts and debts by banks is a historical accumulation process. It is a deep-seated economic and financial problem that has emerged during the transition period of the system. The author believes that we should explore from the perspectives of banks, enterprises, and finances. (a) The risk loans left over from history are formed. Under the planned system, excessive government interventions, weakened bank loan autonomy, and decentralization of loans according to plans and targets; credit funds are used for non-productive projects that are subject to financial appropriations, and local governments have used loans to pay taxes. Liquidity is basically subcontracted by banks, which makes the credit funds financial. The banks also have to take on the task of resolving the dangers and poverty reduction of some difficult enterprises. These are the main reasons for the low quality of bank credit assets.