银行积极盘活不良资产是扭转亏损、实现效益经营的重要条件。为保全银行资产，金融业采取许多有效措施，甚至不惜与欠债企业对簿公堂，但在实际工作中，清欠工作还存在误区，需引起我们的重视。这种误区主要表现在思想认识上和经营行为中，一些金融企业把盘活银行不良资产理解 Banks actively revitalize non-performing assets is an important condition for reversing losses and achieving profitable operations. In order to preserve bank assets, the financial industry has taken many effective measures, even at the expense of debts to court, but in actual work, there are still errors in the work of paying debts, which arouses our attention. This misunderstanding mainly manifested in the ideological understanding and business practices, some financial companies to revitalize the Bank of non-performing assets to understand