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近几年来,在企业改制过程中,不少企业借改制之机,采取多种形式逃废银行债务,使银行债权难以保全,银行资产遭受重大损失,许多银行因此陷入严重的生存危机。1.改制企业逃废银行债务的形式。①采取承包、租赁的形式逃废银行债务。承包、租赁是在企业资产所有权不变的情况下,以收取承包费、租赁费为条件,将企业资产的使用权承包或租赁给他人经营的两种改制形式。承包、租赁收入必须首先用于偿还银行贷款本息。然而,在实践
In recent years, in the process of enterprise restructuring, many enterprises took the opportunity of restructuring to take various forms to evade bank debt, making it hard to preserve bank claims and causing heavy losses to their bank assets. As a result, many banks fell into a serious crisis of existence. 1. The restructuring of corporate debt to evade bankruptcy in the form. ① to take the form of contract, lease evasion of bank debt. Contracting and leasing are the two forms of restructuring which contract or lease the right to use the enterprise assets under the condition that the ownership of the enterprise assets remains unchanged under the conditions of collecting the contract fees and lease fees. Contracting, rental income must first be used to repay the principal and interest of bank loans. However, in practice