中國大陸銀行業在近年力圖改革發展情況下，逐漸開始重視銀行不良資產問題。而本論文以產權理論與制度經濟學為主要論點，將應用理論探討中國大陸國有銀行的不良債權產生原因及其影響，並且了解其應對處置方式。 首先，本研究先從國際間處理不良資產的背景與經驗，了解各國應對銀行問題所採取的處置途徑，如何解決銀行問題，並且從中認識問題發生緣由。其次，針對大陸國有銀行不良資產問題產生，分析其構成因素-企業、銀行、大陸整體環境的三個層面相互影響。 最後，本研究從中國銀行業發生問題原因及其發展背景中，針對近年中國大陸對於銀行不良資產的處理情況，以及處置模式作研究整理分析。 Recently, the banks of China try so hard to improve and innovate.They gradually starts to emphasize the Non-performing loans problem. Property Theories and The institutional economics are the main points in this essay, we will put them in the effects to explore the reason and effect which Chinese State-Owned Commercial Bank’s Non-performing loans cause, and try to understand what they use to solve. At first, this essay begins with the experience and backgrounds that dealing with Non-performing loans among countries. We can through it understand other countries how to handle the problems of the bank and why they happened. Next, to the arising of the Chinese State-Owned Commercial Bank’s Non-performing loans problem, we analyze the composed factors – the mutual effects among business, bank and the macro environment of China. At last, taking the reason why banks of China get into the trouble and the development background into consideration, this essay does the study and analysis aiming for what China made and how China made disposition recently for bank’s Non-performing loans.