The evasion of financial debts by enterprises means that enterprises violate national laws and policies in various forms, making the creditor's rights of financial institutions impossible to realize. At present, the evasion of financial debts by enterprises is a prominent problem in the operation of financial assets, especially in state-owned commercial banks. Although the country has promulgated a series of policies and regulations, driven by various interests, it is still quite common for some regions and enterprises to evade financial debts in various ways. Not only the amount is huge, but also the means are constantly being refurbished. Enterprises' evasion of bank debts has caused conscious bank bad debts to a certain extent, and state-owned commercial banks are the biggest victims of enterprises' evasion of debts. Nowadays, the problem of bank bad debts has become a hot spot of great concern, and it is urgent to protect the security of credit funds of commercial banks.

Second, the reasons for enterprises to avoid financial debt

(A) the credit system is not perfect. First of all, some borrowers' credit concept is very weak. To some extent, market economy is credit economy. With the continuous development of China's market economy, new and higher requirements are put forward for the credit economy. The weak credit concept of some domestic enterprises will inevitably lead some enterprises to default and evade debts driven by their own interests, and the long-term evasion of debts will not be corrected and punished, which will encourage borrowers' speculative awareness; Secondly, borrowers can't help, and banks can't help, forming a vicious circle. On the one hand, the borrower's debt is too heavy and it is difficult to operate; On the other hand, banks are afraid to provide credit support to delinquent borrowers, which is a contradiction.

(2) The laws and regulations regulating the market economy are not perfect. For example, in the enterprise restructuring in recent years, due to the imperfection of relevant laws and regulations, there is a lack of effective supervision and restraint on some illegal acts in the enterprise restructuring, which leads to the failure to fully exercise the legitimate rights of creditors of financial institutions and effectively safeguard their legitimate rights and interests.

(3) Commercial banks are weak in safeguarding rights. First, the internal control mechanism is not perfect, and there are problems such as unclear responsibility, imperfect system, incomplete measures and irregular operation in pre-loan review, loan contract signing and post-loan follow-up supervision. Second, when signing the loan contract, some mortgage loans do not meet the legal requirements or are not practical, which leads to invalid mortgage or difficult to realize mortgage; Third, when recovering overdue loans, legal means cannot be used correctly and effectively to safeguard bank creditor's rights; Fourth, in the restructuring of borrowing enterprises, debts are not well implemented in the restructured enterprises, leaving debts hanging.

(D) Local and departmental protectionism is serious. When dealing with the relationship between enterprises and banks, some local government officials and department leaders unilaterally think that banks are state-owned, and even encourage enterprises to take various means such as fake bankruptcy to evade debts. Some also openly interfere with the independent trial of the court, causing enterprises to evade bank debts.