黑龙江垦区有相当一部分农场处于财务历史包袱沉重、高负债经营状态。企业产权制度改革后，仍存在着还银行贷款难、出租土地收租金难、农产品销售兑现难的“三难”问题。农场的历史陈贷还不上，贷款逾期，本加息“滚雪球”，陈欠额度逐年剧增；租金收不齐，应收款挂账额增加， A considerable part of Heilongjiang reclamation farm in the financial history of a heavy burden, high-debt business status. After the reform of the enterprise property right system, there still exist the “three difficult” problems that make it difficult for banks to lend, rent levied on leased land, and difficult cash sales of agricultural products. Chen’s farm history is not on the loan overdue loans, the rate hike “snowball”, Chen arrears surge year by year; rent income is not Qi, accounts receivable increased the amount of accounts,