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国有专业银行向商业银行转变必须解决历史遗留下来的不良信贷资产包袱．不良信贷资产历史包袱的现状令人堪忧，尤以工商银行系统表现最为突出．其成因既有计划经济年代的体制原因，也有目前企业在转换经营机制过程中的人为因素．如何解脱不良信贷资产的历史包袱，财政、银行、企业都要有所作为，如制定企业破产清偿实施细则，完善呆帐准备金制度，并与国际惯例接轨，对呆帐实行核销、转为投资、债权转让等处理方式．
The transition from state-owned specialized banks to commercial banks must address the burden of bad credit assets left over from history. The status quo of the historical burden of bad credit assets is worrying, especially in the ICBC system. The causes of both the planned economy era of institutional reasons, but also the current business in the process of converting the operating mechanism of human factors. How to relieve the historical burden of bad credit assets should be done by financial institutions, banks and enterprises. For example, they should formulate details on implementation of bankruptcy liquidation and perfect the system of provision for bad debts. In line with international practice, Investment, debt transfer and other treatment methods.