随着经济体制改革的深入发展,我国的银行业在商品经济发展的基础上有了前所未有的发展,与此同时,各种不正常的现象也暴露出来,贷款风险是其中最为突出的表现。据人民银行公布的资料推算,1990年末处于呆帐状态的贷款已占各项贷款的8.8％,约1400亿元左右,从绝对数上已超过了银行同期的自有资金。预计在市场经济中,由于主客观的原因,银行经营过程中的风险会呈现出增加的趋势。银行经营风险主要来源于如下方面: With the further development of economic restructuring, China’s banking industry has enjoyed unprecedented growth based on the development of the commodity economy. In the meantime, various irregularities have also been exposed. Loan risk is one of the most prominent manifestations. According to the information released by the People’s Bank of China, loans in the bad state as of the end of 1990 accounted for 8.8% of all loans, about 140 billion yuan, exceeding the bank’s own capital in absolute terms. It is estimated that in the market economy, due to the subjective and objective reasons, the risks in the course of bank operation will show an increasing trend. Bank risk mainly comes from the following aspects: