为促进国民经济发展 ,近年来 ,国家加大了企业改革和金融改革力度。通过改革 ,相当一部分企业确立了现代企业制度 ,金融机构也转换了僵化的经营机制 ,银企互相支持、互相配合 ,实现了共同发展。但在改革过程中 ,也确有一些企业借改革之机 ,违反国家规定 ,千方百计逃废银行债务 In order to promote the development of the national economy, in recent years, the state has stepped up efforts in reforming enterprises and financial institutions. Through the reform, a considerable part of the enterprises established the modern enterprise system, and the financial institutions also transformed the rigid management mechanism. Banks and enterprises supported each other and cooperated with each other to achieve common development. However, during the course of the reform, it is true that some enterprises have taken the opportunity of reform to violate the provisions of the state and do everything possible to evade bank debt