国有企业负债负债的原因和对策

编号：1229110152本科毕业论文

国有企业负债的原因和对策

系（院）：经济管理系

*名：***

学号： **********

专业：会计学

年级： 2008

指导教师：***

职称：讲师

完成日期： 2012年5月1日

摘要

我国国有企业的发展中，有许多国有企业因负债包袱过重而困难重重。目前国有企业的过度负债问题已经成为深化企业改革，制约国有企业持续发展的突出障碍。国有企业的过度负债问题有其特殊的历史背景与体制因素，如何正确的认识国有企业的负债问题，并积极探索行之有效的解决方法，是相当重要的理论问题与现实问题。文中针对国有企业负债经营中存在的问题及成因，解决国有企业的高度负债问题，实现国有企业负债决策的理性化，其途径应从产权制度、资本市场方面着手。通过对国有企业资产负债状况分析发现，造成其负债过高的原因主要是：国有企业出资者缺位、产权关系不明晰、资金运用效果整体水平较低等。针对国有企业负债状况，解决国有企业负债过度问题应进一步加大将“拨改贷”转为国家资本金的力度；加大国有企业股份制改造的步伐，进一步明确国有企业的产权关系等。

关键词：国有企业；资本结构；负债；对策

Abstract

China's state-owned enterprise's development, the number of state-owned enterprise in the debt burden overweight and difficulties. The state-owned enterprises at present excessive debt problem has become the reform of enterprises, and restricted the state-owned enterprise sustainable development of prominent obstacles. The state-owned enterprise of excessive debt problem has its special historical background and system factors, how to correct understanding of the debt problem of state-owned enterprise, and actively explore effective solutions, is quite important theoretical and practical problem. This paper in the management of state-owned enterprise liabilities on the problems and reasons, solve the height of the state-owned enterprise debt problem, realize the rationalization of the state-owned enterprise liabilities decision and its approach should from the property rights system, capital market aspects. Through to the state-owned enterprise asset liability condition analysis found that cause its liabilities high are the main reasons why: state-owned enterprise contributive person absence, property right relations are not clear, fund use effect lower overall level. According to the state-owned enterprise liability condition, solve the problems of state-owned enterprises should be further increase the excessive debt will "BoGaiDai into the capital of the country strength; Increase the pace of the state-owned enterprise shareholding system reform, further clarify the state-owned enterprise property right relations, etc.

Keywords:state-owned enterprises; Capital structure; Liabilities; countermeasures

目录

一、绪论 (1)

（一）研究的背景 (1)

（二）研究的意义 (1)

1、研究的理论意义 (1)

2、研究的实践意义 (1)

（三）研究的框架和方法 (1)

（四）国内外研究现状 (2)

（五）预计可能有所突破和创新的方法 (2)

二、我国国有企业负债现状 (2)

三、我国国有企业面临的问题 (2)

（一）我国国有企业负债包袱非常严重 (2)

（二）国有企业过度负债经营加大了企业经营风险 (3)

（三）企业过度负债经营给主要债权人银行带来了严重后果 (3)

（四）企业负债导致经济资源配置失当 (3)

四、我国国有企业负债的原因 (3)

（一）我国国有企业负债现状 (3)

（二）国有企业负债问题的原因分析 (4)

1、根本原因 (4)

2、外在原因 (5)

3、直接原因 (5)

4、深层原因 (6)

5、历史原因 (6)

五、解决国有企业过度负债的对策 (6)

（一）坚持有进有退的原则 (6)

（二）债转股—解决过度负债的新思路 (6)

（三）大力加强企业技术和产品创新力度 (7)

（四）完善内部管理体制，努力提高经营效益 (7)

（五）加快建立现代企业制度 (8)

六、结论语 (6)

参考文献 (10)

致谢 (11)