重建国有企业的资本金制度与优化企业资本结构

Rebuilding the System of Capital Fund and Optimizing Structure of Capital in Enterprises

资产负债率过高已成为制约国有企业进一步深化改革的重要因素。缺乏承担贷款风险的主体及不能有效地充实企业的资本金是导致企业过度负债的主要原因。健全国有企业的资本金制度是重组企业债务的关键。根据国外重组企业债务的经验，杜绝再次出现企业过度负债的体制条件是至关重要的。

AbstractRUC Research Group in Economics Study Report The rate of heavy debt in state owned enterprises has turned out to be a major obstacle against further reform.The main reasons that account for this phenomenon lie in lack of subject which bears the risk of loan and the enterprises being unable to refill the capital fund effectively.Therefore,improvement of the system of capital fund in state owned enterprises is the key to the problems of rearranging debts.Experience abroad shows that eradicating aspects within the system which tend to give rise to over burden of debts is of utmost importance.