真正是破产企业贷款的确不能偿还而形成的呆帐贷款,是应该予以核销,但核销方式笔者认为应采取这几种。一、国家财政按比例承担一部分。其道理在于,这个企业从兴办投产起到破产之前,国家收纳了税款。也就是说,它在兴盛时,为国家作了贡献,现在它破产了所欠债务,财政不能概不问之,而应该从过去从该企业所纳税款中拿一部分清偿企业所欠贷款。这是其一。其二,生产企业是纳税的主体,企业无来源,从这个角度,国家财政也应该承担一部分,真正体 Really is a real bankruptcy loans can not be repaid and the formation of bad loans, should be written off, but the write-off method I think that should be taken. First, the state finances in proportion to bear part. The truth is that before this enterprise started to put into production bankruptcy, the state accepted the tax. In other words, when it prospered, it made a contribution to the country. Now that it has ruined its debt, the finance can not be ignored. Instead, it should take some of the loan repayments owed by the enterprises from the tax paid in the past. This is one of them. Second, the manufacturing enterprise is the main body of tax payment, there is no source of business, from this perspective, the state finance should also assume part of the real body