本科论文摘 要基于我国经济制度的不完善，由于企业自身的能力不足、管理不善，当企业的生产经营活动产生问题、出现危机时，政府与银行做出一系列的施救措施，使得企业得以维持生存缺失去了活力，无法进行高效、有质量的生产活动，丧失了自我发展能力。企业在不能产生收益且不能维持自身企业生存发展的情况下，只能依靠着政府的补贴和银行的续贷赖以生存。不仅如此，“僵尸企业”在占有大量土地的情况下还消耗着大量的人力、物力、资金等稀缺资源的同时，阻碍着其他企业甚至是社会的进步，导致市场因素无法物尽其用，也无法推动社会的科学进步和新产业的成长，对经济健康地稳定增长起到了严重的影响。本文通过“CHK 方法”、“FN-CHK 方法”、“实际损益法”以及“连续亏损法”相结合，对“僵尸企业”进行有效地识别，且通过调整产业结构、出台相关政策、利用多种途径化解不良贷款等，对政府、银行、企业三方提出一系列积极应对的措施，以减少“僵尸企业”的产生，从而解决其带来的危害。关键词：僵尸企业，CHK 方法，产业结构调整本科论文AbstractBased on China’s economic system is imperfect, caused by a lack of the ability of enterprise itself and mismanagement, when there are issues, production and business operation activities of enterprise crisis, the government and the bank made a series of measures to rescue them, makes the enterprise to survive without the energy, unable to carry out efficient and quality production activities, the loss of the self development ability. Enterprises can only rely on government subsidies and bank loans to survive if they cannot generate profits and maintain the survival and development of their own enterprises. Not only that, " zombie enterprises " in possession of a great many of land also consumed a lot of lobar and material resources, capital and other scarce resources, hampering other enterprises and even the progress of the society, cannot make the market factors, also is unable to promote the scientific progress of society and the growth of new...
