From the management of evil loans and uncollected interests, taking of loan bad debt preparation fund and revealing of information shows that, under the accounting system, 8% is of only book value but without any actual value to state-run commercial banks. 从不良贷款、应收未收利息的处理,贷款呆帐准备金的提取以及信息披露方面揭示了在现行会计体系下8%这一数值对于国有商业银行仅具有帐面意义而无实际价值。