The huge amount of non-performing loans accumulated by state-owned commercial banks over the years has increasingly become a serious social problem, posing a great threat to China's macroeconomic development and social stability. Especially after China's entry into WTO, in order to fulfill China's promise, China's financial market will be opened to the outside world after June 65438+ 10/2007, which will make Chinese banks and foreign banks at the same starting line. How to improve the management ability of Chinese banks, especially how to resolve the risks brought by huge non-performing loans, has become an unavoidable problem. In order to enhance the overall operating ability of China banks, after the state has taken a series of relevant measures, the problem of non-performing loans seems to have been suppressed on the surface, but the problem has not been fundamentally solved. This paper starts with understanding the development process of the classification standard of non-performing loans, and then analyzes the causes of non-performing loans at different stages, and puts forward legal thinking to solve this problem by combining the experience and reference of foreign countries in solving similar problems.

The text of this paper is divided into four parts. The first chapter is the introduction. It reveals the necessity of studying the problem of non-performing loans of state-owned commercial banks at this stage, and emphasizes the importance and urgency of solving this problem. chapter two

Analysis on the current situation of non-performing loans in state-owned commercial banks. This chapter first introduces the development process of the classification standard of non-performing loans, then puts forward the understanding of non-performing loans and makes a preliminary explanation of non-performing loans of commercial banks in China. On this basis, this paper analyzes the causes of non-performing loans from two stages.

chapter three

Experience and reference of solving non-performing loans abroad. This chapter analyzes the typical experiences of Hungary and Poland, which have similar institutional background to China's situation, and also analyzes the experiences of the United States and Japan, which have dealt with this problem the most. From the experience of these typical countries, China can get useful enlightenment.

chapter four

Legal thinking on solving the problem of non-performing loans of state-owned commercial banks. On the basis of analyzing the problem of non-performing loans and introducing foreign experience, this chapter puts forward legal thinking to solve the problem of non-performing loans from four aspects: the confirmation and restriction of government economic power, the improvement of corporate governance structure, the improvement of relevant legal systems and the improvement of capital market system. Based on economic theory, this paper puts forward three basic principles for the government to exercise its economic rights according to law; According to the requirements of modern enterprise system, advocate the shareholding system reform of state-owned commercial banks; It is suggested to establish a company reorganization system and refine the principle of corporate personality denial; Accelerate the development and improvement of the capital market, and then promote the corporatization reform of state-owned commercial banks and state-owned enterprises. This paper holds that the final solution to the problem of non-performing loans needs institutional innovation and depends on the continuous improvement of these four aspects.