一、企业转制对银行信贷资产安全的影响党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,把建立现代企业制度摆在重要地位。随着《企业法》、《条例》和《公司法》的实施,企业转制在全国范围推开。通过转换经营机制,企业经营管理得到了改善,劳动生产率有所提高,活力明显增强。一些地方和企业在转制过程中偏离了现代企业制度的宗旨要求,忽视了转换企业经营机制的实质性内容,只在“股”上做文章,没有在“制”上下功夫。更有甚者,一些企业以转制为名,千方百计逃避银行债务,使银行信贷资产受到很大威胁,资产质量不断恶化,一定程度上已成为银行商业化转变的一种遏制力 I. Impact of Enterprise Restructuring on the Security of Bank Credit Assets The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed at the Third Plenary Session of the 14th Central Committee of the Party has placed the establishment of a modern enterprise system at an important position. With the implementation of the “Enterprise Law,” “Regulations,” and “Company Law,” the restructuring of enterprises has been rolled out nationwide. Through the transformation of the operating mechanism, business management has been improved, labor productivity has improved, vitality increased significantly. Some localities and enterprises deviated from the objective requirements of the modern enterprise system during the conversion process and ignored the substantive content of the conversion of the enterprise management mechanism. They only made a fuss over the issue of “stocks” and did not make any efforts in the “system”. What is even worse, some enterprises in the name of restructuring, do everything possible to evade bank debt, bank credit assets under great threat to the deteriorating quality of assets, to some extent has become a deterrent to the commercialization of banks