摘要
在体制转轨过程中 ,非常有必要对企业、尤其是对在我国国民经济中占有较大比例的国有企业 ,实行资产负债比例管理 ,这有利于保护国家及股东的利益 ;有利于引导建立良好的市场秩序 ;有利于形成健康的银企关系。在实行资产负债比例管理基础上 ,根据企业资产盈利率与银行利率的对比关系 ,协调好企业的盈利性与安全性关系。
Now the SOEs still occupy a relatively large percentage in the national economy.The necessarity and impressiveness of the asset debt ration management for SOEs are reflected in the following aspects:it helps to protect the interests of the state and the shareholders;it's conducive to the establishmert of a better market order;it's beneficial to the formation of a healthy bank—enterprise relationship.On the basis of the balance between security and profitability,the appropriate debt rate and the operational efficiency can be made adaptively to the asset—profit ration and the bank interest rate.
出处
《学习与探索》
CSSCI
北大核心
2001年第3期93-96,共4页
Study & Exploration
关键词
资产负债比例
企业经营效率
过度负债
asset debt ratio
enterprise operational efficiency
excessive debt