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国有企业高负债初探
引用本文:陈刚勇.国有企业高负债初探[J].邵阳学院学报(社会科学版),2000(4).
作者姓名:陈刚勇
作者单位:渌田镇中学!湖南攸县412317
摘    要:负债经营是现代企业的普遍经营策略。目前 ,我国国企负债已到相当规模 ,多项财务指标表明 ,我国国企已陷入高负债、低收益、借新债、还旧债的窘境。国企走至今天有其根深蒂固的历史、社会原因及自身缺陷制约 ,为使国企扭亏增盈 ,解决历史、社会遗留问题 ,完善国有资产的管理体制和企业的负债经营体制 ,加强企业的内部管理已成必需。

关 键 词:国有企业  高负债  经营体制

Discussing High Liability on State-owned Enterprise
Cheng,Gangyong.Discussing High Liability on State-owned Enterprise[J].Journal of Shaoyang University:Social Science,2000(4).
Authors:Cheng  Gangyong
Abstract:Liability administration is the common operating tactics of modern enterprises. At present ,our state-owned enterprises have a large - scale liability. Several financial data show that our stated -owned enterprises have been lost in the plight of high liability and low benefit . And some of them even have to raise a new loan to pay the old one.Up to now , the state-owned enterprises are restrained by some deep-rooted historical and social reasons and their own defects . In order to turn state-owned enterprises' loss into gain, solve the question left over by history and society , and improve the manage system of state-owned assets and the enterprise system of liability administration, it is quite necessary to tighten up the internal management of the enterprises.
Keywords:state-owned enterprise  high liability  the enterprise system
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