“倒贷”是指客户在贷款即将到期或者偿还贷款利息时,暂时因为流动性问题而无法支付,向第三方筹措资金归还银行贷款或利息,并再次向银行申请到贷款,用来偿还“倒贷”资金本息的行为。“倒贷”在一定程度上解决了部分小微企业资金不足的问题。但在现实中,不符合条件的违规“倒贷”行为大量存在,严重扰乱了金融市场,遏制“倒贷”风险刻不容缓。制度层面要对“倒贷”进行认定和厘清界限。立法机构和金融监管部 “Reversal ” refers to the customer in the loan is about to expire or repay the interest of the loan temporarily due to liquidity problems can not be paid, to raise funds to a third party to repay the bank loans or interest, and again to the bank to apply for a loan to Repay “back loan ” capital principal and interest behavior. “Back loan ” to a certain extent, solve the problem of insufficient funds for some small and micro enterprises. However, in reality, the unwillingness to comply with the law has caused a large number of illegal loans that have seriously disrupted the financial market and deterred the risk of “lending back loans.” Institutional level should be “back loan” to identify and clarify the boundaries. Legislature and the Ministry of Financial Regulation