当代中国,金融是国民经济的命脉,不良贷款又成为我国国有商业银行面临的一大难题。它不仅成为我国的最大金融风险隐患,而且已严重影响到我国改革进程及市场经济的健康稳步发展。本文旨在从法律角度寻找不良贷款问题结症之所在,探求防止与消除不良贷款的可行途径。 In contemporary China, finance is the lifeblood of the national economy, and the non-performing loans have become a major challenge for the state-owned commercial banks in our country. Not only has it become the biggest financial risk in our country, but it has also seriously affected the process of our country’s reform and the healthy and steady development of the market economy. The purpose of this article is to find out where the problem of NPLs is from the legal point of view, and explore the possible ways to prevent and eliminate NPLs.