中文摘要：

国际金融危机后实施的“金融救市”政策是导致地方政府债务迅速扩张的外部因素，地方政府债务的迅速扩张又反过来加剧了银行的信贷风险，为金融体系的不稳定性埋下隐患。实证研究发现，金融危机后实施的救市政策构成了商业银行“对政府债权”的显著差异与结构突变；商业银行“对政府债权”对银行的不良贷款率和存贷比显著正相关。

英文摘要：

Financial rescue measures implemented after international financial crisis result in tile local government debt expan- sion, and in turn the government debt expansion aggravates the bank credit risk, which plants hidden danger for financial instability. The empirical study finds out that the financial rescue measures constitute the significant difference and structure breaks of ＂claims on government＂, which vary with non - performing loan ratio and loan to deposit ratio.