对已核销的呆账贷款，银行保留其追索权，应作为银行的或有资产进行管理。但在实际工作中我们的许多基层行尤其是中小金融机构由于认识上的偏差和管理体制不到位，加之制度不完善和监督不力，造成一些有可能收回的已核销呆账贷款和应收利息流失，使国家资金蒙受损失，同时也带 For bad loans that have been written off, the bank retains its recourse and should manage it as a contingent-owned bank. However, in actual work, many of our grass-roots banks, especially small and medium-sized financial institutions, are not in place due to the deviation of their understanding and management system. In addition, the imperfect system and poor supervision have caused some possible losses of written-off bad loans and interest receivables , So that state funds suffer losses, but also with