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一、区分债务性质,多管齐下,综合重组债务沉重是国有企业顺利转制改造的严重障碍,国有大中型企业要在三年内摆脱困境,必须迅速解决不良债务负担问题。从国有企业债务的成因分析,企业现有不良债务按性质大致可分为三类:国家财政性负债、国家经营性负债和企业经营性负债。1.国家财政性负债。此类负债主要原因:一是企业的政策性亏损财政未能足额弥补,引起企业资金紧张,
I. Differentiating the nature of the debt and taking a multi-pronged approach. The heavy burden of comprehensive restructuring is a serious obstacle to the smooth transformation and transformation of the state-owned enterprises. Large and medium-sized state-owned enterprises must get rid of their predicament within three years and must quickly resolve the problem of the bad debt burden. According to the analysis of the causes of state-owned enterprise debts, the existing bad debts of enterprises can be roughly classified into three categories according to their nature: state fiscal liabilities, state operating liabilities and enterprise operating liabilities. 1. National fiscal liabilities. The main reasons for such liabilities: First, the policy of corporate financial losses have not been fully compensated, causing financial constraints enterprises,