中国加入WTO以后,将逐步取消对企业的优惠扶持政策。所有的企业(不论是国有企业、集体企业、股份制企业还是民营企业或其他企业)均站在同一起跑线上,公平、公正地展开较量。国内广阔的商品经济市场和廉价的劳动力市场及国家日益透明和不断完善的政府机制,被外资企业所垂涎,他们将乘机而入,参与市场竞争。所以在弱肉强食,适者生存的竞争中,要想快速扩大生产经营规模,迅速壮大企业实力,仅靠企业自身的原始积累是不够的。纵观国际、国内知名企业,他们或多或少都存在着负债经营。因此,负债经营是企业求得生存与发展的一条行之有效的捷径。 After China joins the WTO, it will phase out its preferential policies on enterprises. All enterprises (whether state-owned enterprises, collective enterprises, joint-stock enterprises or private-owned enterprises or other enterprises) are all standing on the same starting line and fighting fairly and justly. The broad domestic market for commodity economy and the cheap labor market as well as the increasingly transparent and constantly improving government mechanism of the country are coveted by foreign-funded enterprises. They will take the opportunity to enter into market competition. Therefore, in the competition of the law of the jungle and the survival of the fittest, in order to rapidly expand the scale of production and operation and rapidly increase the strength of the enterprise, it is not enough for the enterprise to accumulate itself based on its own primitive accumulation. Looking at international and domestic well-known enterprises, they are more or less the existence of debt management. Therefore, the debt management is an effective way for enterprises to survive and develop.