新一轮央企改革迫切需要减轻部分历史银行债务,商业银行受财税监管核销政策限制及盈利压力,难以对存续经营央企减债。债务处置矛盾博弈激烈,势必影响央企改革和金融风险化解进度。坏账银行即金融资产管理公司(AMC)是缓解银企债务、加快重组盘活、控制金融风险的有效制度设计,银行亦可按政策核销贷款转让时的打折部分。新一轮央企改革需突破现有四家商业化AMC追求利润、财务性处置、财务性债转股等局限性,仿照省市政府AMC政策,在央企自身配套搭建AMC平台,直接打折收购部分处理难度大、关键性的银行不良贷款,按照央企自身改革战略目标与进度安排,进行战略性债务重组、战略性债转股。具体可选择一家有不良资产处置,并具有丰富产业整合经验和实力的央企进行试点,赋予其现有金融机构以AMC职能,实行分账核算、分类监管,并给予其一定的收购资金支持、税费优惠或返还政策。 In the new round of reform of central SOEs, there is an urgent need to alleviate some of the debts of the historic banks. Commercial banks are subject to the restrictions of taxation and verification and profit-making pressure, making it difficult to reduce the debts of central SOEs. The intense game of contradictions in debt disposal will inevitably affect the progress of the reform of central SOEs and the resolution of financial risks. The bad bank, AMC, is an effective system design to ease the debts of banks and enterprises, speed up reorganization and activation and control financial risks. Banks can also write off the discounted part of the loan assignment as per policies. The new round of reform of central SOEs needs to break through the limitations of the existing four commercialized AMCs in pursuing profit, financial disposal and financial debt-to-equity conversion. Following the AMC policies of provincial and municipal governments, AMC platform has been set up by the central SOEs themselves to directly discount some acquisitions Difficult, critical non-performing loans of banks, in accordance with the central SOEs reform their own strategic goals and progress arrangements for strategic debt restructuring, strategic debt to equity. The specific choice of a non-performing asset disposal, and rich industry experience and strength of the integration of the central enterprises to conduct a pilot, given its existing financial institutions to AMC functions, the implementation of sub-ledger accounting, classification and supervision, and give some of its acquisition fund support, taxes Offer or return policy.