国有企业负债规模的量化研究

The Quantitative Study on the Liability Scale of the State-Owned Enterprise

负债经营，已成为社会主义市场经济条件下的企业经营过程中的一个普遍现象。但负债有利（财务杠杆效应）也有弊（财务风险），如何从定量方面去权衡二者，这正是本文的出发点。同时本文还对目前国有企业的负债现状、形成原因进行了考查，进而提出使国有企业走出债务过度困境的对策建议。

The liability operating has been a common phenomenon of the state--ownedenterprises in the market economic system. However, it itself has advantages (the effect of thefinancial affairs lever) and disadvantages (the risk of the financial affairs), How to weigh themis the very starting point of the article,meanwhile the author analyses the cause and the currentconditions of the state--owned enterprises, and further puts forwards the ways to extricate theenterprises from the awkward predicament.