商业银行的两个主要目标是增加盈利和减少不良资产,无论银行是出于何种原因倒闭破产,最后都可以归结到因为不良资产消蚀其资本而导致资不抵债。各国和国际社会一直都在孜孜不倦地寻求各种预防和减少不良资产存量和增量的方法。法律作为游戏规则并有强制性,自然在控制银行不良资产方面发挥着重要作用。 The two main objectives of commercial banks are to increase profits and reduce non-performing assets. No matter what the reason banks fail to go bankrupt, they can all boil down to the insolvency resulting from the non-performing assets’ erosion of their capital. All countries and the international community have been tirelessly seeking ways to prevent and reduce the stock and increment of non-performing assets. Law as a rules of the game and mandatory, naturally play an important role in controlling the non-performing assets of banks.