Almost all local state-owned enterprises are the debtors of local professional banks, and most of the loss-making enterprises are linked to the bad debts of local professional banks. It is understandable that creditors object to the debtor's bankruptcy because of the fear that reconciliation will become a dead debt. The motivation of market behavior. However, many places prefer to continue to lend doctoral degrees to long-term loss-making enterprises, and continue to make loans a "dead account". This is due to the fact that Zhongyao enterprises do not go bankrupt and reflect bank performance. The indicator-"loan balance" will not fall. From this passage, we can know (). ['There is actually a considerable amount of "dead debt" in the "loan balance" of local professional banks.', 'The main reason why local professional banks object to corporate bankruptcy is that they are worried that bad debts will become mutual accounts.', 'The bankruptcy of loss-making companies will harm the long-term economic interests of banks.', 'Bank accounting interests directly affect the personal interests of bank loan staff.']