一、国有企业改制中银行债权流失的表现形式 1.在松散型企业集团划小独立核算单位时,借转制之名,逃避银行债务。在划小核算单位的过程中,出现了企业和地方政府联手将资产集中到效益比较好的新实体,而将历史包袱和银行债务集中到效益相对较差的旧实体或原非盈利性社会职能的部分,借机让银行债权悬空,新企业不认帐,老企业已消失。企业是改制了。新 1. The form of the loss of bank creditor’s rights in the restructuring of state-owned enterprises 1. When a loose enterprise group draws small independent accounting units, it evades bank debts by borrowing the name of the system. In the process of drawing down accounting units, enterprises and local governments have joined forces to focus assets on new entities with better returns, while historical burdens and bank debt have been concentrated on old entities that have relatively poor returns or original non-profit social functions. In part, it took the opportunity to leave the bank’s claims vacant. The new companies did not honor the accounts and the old companies had disappeared. The company is restructuring. new