国有企业负债过度的成因及对策选编.doc

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： HYPERLINK :8080/student/thesis/ThesisApply/ThesisTeacherDetail.asp?TeacherID=lxx 刘小娴 江南大学网络教育学院 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 号批 次201507层 次 专升本专 业 会计学指导教师 HYPERLINK :8080/student/thesis/ThesisApply/ThesisTeacherDetail.asp?TeacherID=lxx 刘小娴课题名称国有企业负债过度的成因及对策（第?稿）指导教师 评 语 终 稿 成 绩 ： 指导教师签名： 年 月 日 PAGE \* MERGEFORMAT II 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 Abstract Corporate debt is a hot topic in todays economy and society, corporate debt will make the business development of the enterprise, hinder the development of economy and society. This article from the debt because of enterprise, and then discuss how to solve the enterprise debt, enhance its competitiveness. For modern enterprises, reasonable structure, proper proportions of debt is normal, is also required. Moderate debt can not only solve enterprises immediate concern, accelerate the capital turnover, can also help companies continuously improve technology, improve the total return on capital. However, debt management is a double-edged sword, once formed a heavy debt burden, and to reduce the enterprise operation ability, and even force the enterprise liquidation, reorganization. In recent years, state-owned enterprises under the condition of the common loss, at the same time there is a high debt problem. A heavy debt chain, seriously fetters and restricts the reform process of state-owned enterprises, directly affects the normal economic and financial order. Therefore,