以资抵债是债务人不能以货币资产足额偿付银行贷款本息时采取的一项清收措施。当前国有粮食购销企业改革全面推进,在企业兼并、破产过程中实施以资抵债能够最大限度地保全信贷资产,实现资产价值终极回收最大化。当债务人处于关停破产状态,其资产的处置难度极大,且很可能被分散、转移,加之自然消耗部分,所剩无几,最后逼迫银行不得不进行核销呆账处理。从商业银行的核销呆账情况看,银行对破产资产的回收率不足5%。而农发行由于面对的是弱势行业中的粮 To offset the debt is the debtor’s monetary assets can not be sufficient to repay the principal and interest of bank loans taken a clean-up measures. At present, the state-owned grain purchase and marketing enterprise reform has been promoted in an all-round way. In the course of corporate mergers and bankruptcies, the implementation of debt repayments can maximize the creditability of credit assets and maximize the ultimate recovery of asset value. When the debtor is in a state of bankruptcy shut down, its assets are extremely difficult to dispose of, and are likely to be dispersed and diverted, with few natural depletion parts left. Finally, the banks are obliged to write off their bad debts. From the verification of bad loans by commercial banks, the bank’s recovery rate of bankrupt assets is less than 5%. The Agricultural Development Bank due to the face of the food industry is disadvantaged