国有企业是背着沉重的债务包袱进入市场的，其债务大致分为两种：一是显性债务，即帐面帐务。1994年全国清产核资结果表明，国企帐面资产负债率平均超过75％，如果把已查明的资产和亏损挂帐考虑进来，实际资产负债率则高达83．3％，负债总额超过8000亿元。二是隐性债务，即国家 State-owned enterprises enter the market with a heavy debt burden, and their debt is broadly divided into two types: First, explicit debt, which is account bookkeeping. The results of the nationwide clearing and verification of nuclear assets in 1994 showed that the average debt-to-liability ratio of state-owned enterprises exceeds 75%. If the identified assets and loss accounts are taken into account, the actual debt ratio is as high as 83.3%, and the total liabilities exceed 800 billion yuan. yuan. The second is implicit debt, that is, the country