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一、国有企业过度负债的原因分析第一,国有企业后续资金严童不足.在传统的计划经济体制下,国有企业的大部分资金都是靠国家财政拨款,但是从1983年以后,国有企业的流动资金改由银行统管,特别是1988年建立了基本建设的基金制,国家基本上断绝了对国有企业资本金的注人,再加上企业税后留利水平不高,而留利在企业内部分配时又过多地偏向于职工福利、工资等,因此,随着经济规模的不断扩大和价格总水平的不断上升,国有企业在自我积累严重不足的情况下,从简单再生产到扩大再生产的转换所需资金全部依靠银行贷款,甚至一些新建扩建企业从基本建设、厂房设备、机器投资到企业运行资金,几乎全部依靠银行贷款,从而导致了国有企业债务与资本比例严重失调,形成了企业沉重的债务负担.
I. Analysis of the reasons for over-indebtedness of state-owned enterprises First, the follow-up funds for state-owned enterprises are severe. In the traditional planned economy system, most of the funds of state-owned enterprises rely on state financial allocations, but since 1983, the state-owned enterprises The liquidity was replaced by banks. In particular, the fund system for capital construction was established in 1988. The state basically cut off the injection of capital to state-owned enterprises. Plus, the level of corporate profit after taxes was not high, and the profit remained in enterprises. When internal allocations are excessively biased towards employee benefits, wages, etc., as the economic scale continues to expand and the overall price level continues to rise, state-owned enterprises will undergo a serious shortage of self-accumulation, from simple reproduction to expanded reproduction. The funds required for conversion all depend on bank loans, and even some newly-built expansion companies, from capital construction, plant and equipment, and machinery investment to corporate operating funds, rely almost entirely on bank loans, resulting in a serious imbalance in the debt-to-capital ratio of the state-owned enterprises and forming a heavy enterprise. Debt burden.