一、对当前企业负债率的分析举债经营作为一种企业经营方式，已被广泛接受。然而，由于经济、金融环境的特殊性，我国企业特别是国有企业的负债越积越高，已引起了社会的严重关注。关于当前企业的资产负债率，不少专家学者通常认为我国国有企业的实际负债率在８０％以上，与全? First, the current corporate debt ratio analysis Debt management as a business model, has been widely accepted. However, due to the particularity of the economic and financial environment, the liabilities of our country's enterprises, especially state-owned enterprises, have been getting higher and higher, which has aroused serious concern in the society. On the current corporate debt-to-asset ratio, many experts and scholars generally believe that the actual debt-rate of China's state-owned enterprises in more than 80%, and all?