一、中国企业外债及其风险结构(一)中国企业外债结构分析。根据世界银行确定的外债定义:外债包括了一切本国居民对非居民承担的、契约性的、以外国货币或者本国货币为核算单位的、有偿还义务的负债,是一个国家利用外资的一种方式。根据1987年8月27日国家外汇管理局公布的《外债统计监测暂行规定》和2001年中国外债口径调整的有关 I. Foreign Debts of Chinese Enterprises and Their Risk Structures (I) Analysis of the Foreign Debt Structure of Chinese Enterprises. According to the World Bank definition of foreign debt: the foreign debt includes all resident residents to non-residents, contractual, foreign currency or national currency accounting unit, the obligation to repay the debt, is a way of using foreign capital . According to the Interim Provisions on the Monitoring of Foreign Debts promulgated by the State Administration of Foreign Exchange on August 27, 1987 and the adjustment of China’s foreign debt in 2001