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,多项财务指标表有,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、社会原因及自我缺陷制约,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。
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.
作者
陈刚勇
Cheng Gangyong (Middle School of LuTian , Youxian, Hunan 412317)
出处
《邵阳师范高等专科学校学报》
2000年第4期13-15,共3页
Journal of Shaoyang Teachers College