不良资产一直是我国银行业的一个沉重话题。截至2003年底,国内商业银行的不良资产仍高达24400亿元。不良资产产生的一部分原因是在贷款进入时的违规操作和决策错误,还有一部分原因就是贷款退出不及时。事实上,贷款的退出不仅是防止不良资产产生的有效途径,也是银行优化信贷资产 Non-performing assets have always been a heavy topic in China’s banking sector. As of the end of 2003, the non-performing assets of domestic commercial banks still amounted to 2.44 trillion yuan. Part of the non-performing assets were caused by irregularities in operation and decision-making at the time of loan entry, and partly because loans were not withdrawn in time. In fact, the withdrawal of loans is not only an effective way to prevent non-performing assets, but also a bank to optimize credit assets