摘要
高负债经营偏好是我国国有企业存在的一个共同性的问题。其主要形成原因:一是现代企业经营机制不健全;二是国有资产管理体制和投融资体制改革滞后;三是积累能力低。“债转股”的作用有限,要从根本上解决问题,还必须深化改革,建立现代企业制度。
It is well-known that high liability is the distinguishing problemin Chinas SOEs (state-owned-enterprises). This paper, focusing on themain features and the causes of SOEs liability, gives a theoretical analysis.The conclusion supports that SOEs system must be reformed and inwhich the modern enterprise institution must be set up.
出处
《南开管理评论》
CSSCI
2001年第5期66-68,80,共4页
Nankai Business Review
关键词
国有企业
负债
高负债经营
负债经营
State-Owned Enterprises(SOE)
Liability
Preference ofHigh Liability