摘要
负债经营是现代企业的普遍现象,但过度负债于企业不利。分析了我国国有企业负债率高的原因。
It is common
for modern enterprises to manage with debt. But it is unfavourable for the enterprises to be over
debt. This thesis analyses the causes of high debt ratio of stateowned enterprises: ① One of
the causes is the peoples traditional ideas about stateowned enterprises. ② The direct cause
is that the enterprises sources of current funds were changed and the stateowned banks were
weak in exercising their supervisory rights. ③ The main cause is that the burden for
stateowned enterprises is too heavy and it has a lower rate of utilization for the fund, which
lessens the enterprises profits. The solutions are as follows: ① A social guarantee system
must be set up. ② The enterprises should be transformed into corporations. The bank must
assume much supervision over the enterprises. ③ The enterprises must improve their ability
to earn profits.
关键词
国有企业
负债经营
负债率
stateowned enterprises
management with debt
high debt ratio