摘要
根据国家统计局１９９６年《统计年鉴》中对１９９５年末的测算：国有企业资产总值约为４７４７２亿元，负债率６５．８％，国有企业向银行贷款总额高达３万多亿元，而同期居民储蓄仅为２９６６２亿元。这表明国有企业欠银行的债大于银行欠居民储蓄的债，负债经营已普遍存在于企业中。本文试图对负债经营的作用、债务的度、对债务失度的忧虑，以及债务经济风险规避等问题作一些探讨。
According to the data of Statistical yearbook , 1996, State Statistic Bureau:in the end of 1995, the total value of state enterprise assents was about 4747.2 billion yuan, and the rate of debts was 65.8 per cent. The total number of loan of state enterprise from the bank was more than 3000 billion yuan high,while the personal savings in the same period was only 2966.2 billion yuan . Obviously, the number of debt that the state enterprise owed the bank was more than that the bank owed the personal savings. Now, the liability operating is a common phenomenon in the enterprise .This paper tries to make some deeper exploration about the role of liability administration, the degree of liability, the anxiety of losing control of the degree and risk avoidance in liability operating.
出处
《华东船舶工业学院学报》
1999年第1期27-31,共5页
Journal of East China Shipbuilding Institute(Natural Science Edition)
关键词
企业
财务
风险
负债经营
enterprise
finance / risk
liability administration
