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当前广州市的国有企业建立现代企业制度的试点改革和全国一样,已经迈出可喜的一步,但在改革的过程中也面临一些亟待解决的问题,尤其是相当一部分等待解困转制的国有企业背负着债多、人多和办社会三个历史包袱。不卸掉这些沉重的包袱,企业间就无法实现平等竞争和解困转制,更不可能顺利建立现代企业制度。因此,在改革中必须从实际出发,分清不同情况、采取不同对策、卸掉国有企业这些包袱,才能为改革铺平道路。解决国有企业债务任务艰巨,又是深化国有企业改革和国有银行改革的关键。本文仅就国有企业过度负债的问题谈一些看法。 一、解决国有企业过度负债的现行 办法效果有限 据最近来自国家体改委的资料统计,我国的国有企业目前总资产41370亿元,负债额达31049亿元,总负债率大约在75％左右;1994年我国对13多万家国有企业进行了清产核资,平均负债率是79％。这样的负债率是很高的,按照国际标准,企业的资产负债率一般不应高于50％,超过此限度企业经营风险会很大。据调查,广州市的国有企业负债率也较往年高,纺织行业中的国有企业平均负债率达80％以上;机电行业中的国有企业平均负债率达70％以上,其中有一部分企业已面临资不抵债的困难。可见,相当一部分国有企业背着沉重的债务利息包袱,生产经营十分困?
At present, the pilot reform of the state-owned enterprises in Guangzhou to establish a modern enterprise system has taken a gratifying leap like the whole country, but it also faces some problems that need to be resolved during the reform process. In particular, a considerable part of the state-owned enterprises waiting to be rescued and transformed is burdened with There are three historical burdens: debt, people, and society. Without removing these heavy burdens, enterprises will not be able to achieve equal competition and overcome difficulties, and it will be impossible to establish a modern enterprise system smoothly. Therefore, in the reform, we must proceed from reality, distinguish different situations, adopt different countermeasures, and unload state-owned enterprises, so as to pave the way for reform. Solving the problem of state-owned enterprise debt is arduous, and it is also the key to deepening the reform of state-owned enterprises and the reform of state-owned banks. This article only talks about the over-indebtedness of state-owned enterprises. First, the current method to solve the problem of over-indebted state-owned enterprises is limited. According to recent statistics from the National Economic Reform Commission, China’s state-owned enterprises currently have total assets of 4,177.0 billion yuan, debts of 3104.9 billion yuan, and total debt ratios of about 75%; In 1994, China cleared more than 130,000 state-owned enterprises for capital verification. The average debt ratio was 79%. This kind of debt ratio is very high. According to international standards, the asset-liability ratio of a company should not exceed 50%, and beyond this limit, the company’s operating risk will be very high. According to the survey, the debt ratio of state-owned enterprises in Guangzhou is also higher than in previous years. The average debt ratio of state-owned enterprises in the textile industry exceeds 80%; the average debt ratio of state-owned enterprises in the electromechanical industry exceeds 70%, and some of them have already faced funding. Insolvency difficulties. It can be seen that a considerable number of state-owned enterprises carry a heavy debt interest burden, and their production and operation are very difficult?