近来部分商业银行的经营效益不佳,形成原因是多方面的,其中关键性的因素是部分银行信贷资产质量较低、流动性较差,给商业银行的有效经营和安全运作带来了严重影响。为此,本文对部分商业银行信贷资产质量较低的成因、面临的难点进行了剖析,并在此基础上提出了防范化解信贷风险,提高信贷资产质量的对策。一、信贷资产质量较低的成因及难点成因之一,部分企业基础差,过度负债,经营效益不佳。拨改贷以后,财政不再承担对企业注人资金的责任、一些企业过分依赖银行贷款。目前,一些企业特别是一些中小型企业从建厂开始,就依赖银行贷款。投产启动时,仍需要银行流动资金贷款支持,只得以厂房、机器设备等固定资产作抵押,而再次借到贷款用于生产,其风险不言而喻。形成了一些企业贷款过多、负债过高、资金周转慢、经济效益差的情况。 Recently, some commercial banks have poor operating efficiency due to many reasons. The key factor is the low quality and liquidity of some bank credit assets, which has seriously affected the effective operation and safe operation of commercial banks . Therefore, this paper analyzes the causes and difficulties faced by some commercial banks with low quality of credit assets, and on this basis, puts forward countermeasures to prevent and mitigate the credit risks and improve the quality of credit assets. First, the causes of low quality credit assets and difficulties one of the causes of some enterprises based on the poor, over-indebtedness, poor operating efficiency. After changing the loan, the government will no longer bear the responsibility of injecting funds into the enterprise. Some enterprises over-rely on bank loans. At present, some enterprises, especially some small and medium enterprises, have relied on bank loans since the establishment of their factories. At the start of production, there is still a need for bank liquidity loans to support these risks, which are only secured by fixed assets such as plant buildings and machinery and equipment, and loans are lent again for production. The risk goes without saying. Formed a number of corporate loans, debt is too high, slow cash flow, poor economic efficiency.