摘要
通过对我国国有企业资本结构的分析 ,阐述了资本结构不稳定 ,债务负担过重是束缚我国企业发展的障碍。对企业现有资产进行存量调整 ,有利于优化我国国有企业的资本结构及企业的良性循环发展。
Based on capital structure analysis of state owned enterprises author points out that the unstable capital structure and dead weight debts is the obstacle which restrict the development of enterprises. Meanwhile, adjustment is made for surplus property to optimize capital structure and acquire health development for enterprises.
出处
《山西建筑》
2003年第12期87-88,共2页
Shanxi Architecture
关键词
中国
国有企业
资本结构
企业资产
企业管理
capital structure, adjustment of surplus property, state owned enterprises