本文通过对一则第二次不良资产剥离的纠纷案例,详细分析了该类案件应适用的指导政策、法律条款等。认为商业银行应当充分发挥案例示范效应、正确理解政策有关内容,并加强沟通协调工作,妥善处理有关纠纷。 Through a case of the second dispute about the divestiture of non-performing assets, this article analyzes in detail the guiding policies and legal provisions that should be applied in such cases. That commercial banks should give full play to the demonstration effect of the case, a correct understanding of the relevant content of the policy, and strengthen communication and coordination, and properly handle the disputes.