国有企业负债过度的成因及对策2013届会计学专业毕业生论文(设计)课题名称：国有企业负债过度的成因及对策学生姓名：刘芳指导教师：刘小娴江南大学网络教育学院国有企业负债过度的成因及对策2015年4月江南大学网络教育学院毕业论文(设计)姓名刘芳校外学习中心江西人才2学号913330457证件号320583198509165924批次201507层次专升本专业会计学指导教师刘小娴课题名称国有企业负债过度的成因及对策（第稿）国有企业负债过度的成因及对策指导教师评语终稿成绩：指导教师签名：年月日I国有企业负债过度的成因及对策摘要对现代企业而言，结构合理、比例适当的负债是正常的，也是必需的。适度的负债不仅能解决企业一时的燃眉之急，加速资金周转，还有助于企业不断改进技术，提高总资本报酬率。然而负债经营是一把双刃剑，一旦形成沉重的债务负担又极易降低企业的运营能力，甚至迫使企业清算、改组。近年来国有企业在普遍亏损的情况下，同时存在着高负债问题。沉重的债务链，严重地羁绊和制约着国有企业的改革进程，直接影响着正常的经济和金融秩序。因此，寻找剥离和化解过度负债的有效途径，已成为当前国企改革中的一项关键任务。本文将从企业的负债原因入手，进而讨论如何解决企业负债，增强其竞争力。关键词：国有企业；资本结构；负债；对策II国有企业负债过度的成因及对策AbstractCorporatedebtisahottopicintoday'seconomyandsociety,corporatedebtwillmakethebusinessdevelopmentoftheenterprise,hinderthedevelopmentofeconomyandsociety.Thisarticlefromthedebtbecauseofenterprise,andthendiscusshowtosolvetheenterprisedebt,enhanceitscompetitiveness.Formodernenterprises,reasonablestructure,properproportionsofdebtisnormal,isalsorequired.Moderatedebtcannotonlysolveenterprise'simmediateconcern,acceleratethecapitalturnover,canalsohelpcompaniescontinuouslyimprovetechnology,improvethetotalreturnoncapital.However,debtmanagementisadouble-edgedsword,onceformedaheavydebtburden,andtoreducetheenterpriseoperationability,andevenforcetheenterpriseliquidation,reorganization.Inrecentyears,state-ownedenterprisesundertheconditionofthecommonloss,atthesametimethereisahighdebtproblem.Aheavydebtchain,seriouslyfettersandrestrictsthereformprocessofstate-ownedenterprises,directlyaffectsthenormaleconomicandfinancialorder.Therefore,lookingforstrippingandtheeffectivewaystoresolveexcessivedebt,hasbecomeakeytaskinthecurrentreformofstate-ownedenterprises.Keywords:state-ownedenterprises;Capitalstructure;Liabilities;countermeasuresIII国有企业负债过度的成因及对策目录摘要...............................................................................................................................IAbstract..........................................................................................................................II目录............................................................................................................................III一、我国国有企业负债现状......................................................................................1（一）企业资产负债率高，即过渡负债.............................................................1（二）存在着大量不良债务.................................................................................1二、我国国有企业过度负债的危害............................................................................2（一）过度负债导致我国国有企业盈利水平下降.............................................2（二）国有企业过度负债经营加大了企业经营风险.....................................2（三）企业过度负债经营给主要债权人银行带来了严重后果.....................3（四）企业负债...
