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如何切实地解脱国有企业不合理的历史债务,使其轻装前进.建立现代企业制度。提高经济效益.已成为深化企业改革亟待解决的问题。 历史债务包袱已严重影响企业正常经营 一、负债率高 据《金融时报》、《经济日报》报导,1994年3月31日止,全国已完成资产清查报表会审的12.4万户工、商企业(占全国工商企业户60％左右)的资产负债是,帐面上资产总额为41370亿元(其中尚有未处理的损失4438亿元,扣此,实有资产总额36932亿元),负债总额为31407亿元,负债率达75.1％。若以实际资产总额36932亿元计,则
How to effectively undo the unreasonable historical debt of state-owned enterprises so that they can move forward lightly and establish a modern enterprise system. Increasing economic efficiency has become a problem that needs to be solved urgently to deepen enterprise reform. The historical debt burden has seriously affected the normal operation of enterprises. 1. High debt ratio According to reports from the Financial Times and Economic Daily, as of March 31, 1994, 124,000 industrial and commercial enterprises have completed the review of assets inventory statements ( The assets and liabilities that accounted for about 60% of the total number of industrial and commercial enterprises in the country were total assets of RMB 4,177.0 million (including unresolved losses of RMB 443.8 billion; this amounted to RMB 3693.2 billion), total liabilities 310.4 billion yuan, debt ratio reached 75.1%. If the actual total assets are 3693.2 billion yuan,