There are many reasons for the formation of non-performing loans, which are nothing more than the primary factors from the outside of the bank and the endogenous factors from the internal management of the bank. Judging from the reasons for the formation of non-performing financial assets and the factors of local government intervention, bank loans have supported the development of enterprises and local economy. Therefore, both the debtor and the local government should bear the reasonable cost of the corresponding share in the process of redistribution of misplaced resources, regardless of the principle of benefit or the cause of loss. The disposal of non-performing assets is essentially to reconfigure the misplaced social resources formed in history, so as to make them play the greatest social utility as possible. However, it is obviously unreasonable for banks to bear all the losses caused by resource reallocation. The assumption of non-performing financial assets by the government is conducive to creating conditions for local economic development, improving local investment and financing and credit environment, and promoting the construction of social credit system.