国有企业长期高负债经营,生产成本增大,资产负债结构失衡,形成资产低效益恶性循环,致使企业财务状况恶化,日常经营难以为继,而且使国有商业银行不良债权日渐增多,信贷资金紧张,周转困难。因此,解决严重的国有企业负债问题是促进企业走出困境,增强活力,加快国有企业和国有银行改革步伐的关键所在。 Long-term high-liability state-owned enterprises, production costs increase, the balance of assets and liabilities structure, the formation of a vicious circle of low-efficiency assets, resulting in deteriorating financial conditions of enterprises, the daily operation of unsustainable, but also to state-owned commercial banks increasingly bad debt, credit funds, Turnaround difficulties. Therefore, resolving the serious problem of the debts of state-owned enterprises is the key to promoting enterprises out of the woods, boosting their vitality and accelerating the pace of the reform of state-owned enterprises and state-owned banks.