兩岸經貿往來已經從商品貿易的交流，擴大到金融交流的階段，故吾人對中國銀行的不良貸款問題及銀行的潛在風險有瞭解之必要。本文 主要分析中國國有銀行不良貸款之變化、形成原因、不良貸款的處理，以及對中國金融體系的潛在風險。其中不良貸款的處理方式包括：中國 政府對銀行注資、成立資產管理公司收購處置不良貸款、改革國有商業銀行以提升其競爭力，以及開放外資入股中國的銀行，以提高公司治理 及風險控管能力。

A non-perfrming loan (or NPL) refers to a bank loan the repayment of which is uncollectible or difficult to collect. The national NPL ratio is an indicator of the stability of a country's banking system. As cross-strait economic exchanges have expanded from mere trade in goods to financial flows, it is essential that Taiwanese are aware of the Chinese banking system's NPL problem and its potential danger for banks. This study mainly analyzes the causes of and changes in Chinese banks' NPLs and how these NPLs are dealt with. The study also includes an examination of potential risks in the Chinese banking system.