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江泽民同志在党的十五大报告中指出:“深化国有企业改革,是全党重要而艰巨的任务。”如何深化国有企业改革?当前,一个突出任务是,尽快卸掉企业的债务包袱,以便轻装上阵。(一)据财政部有关资料显示,1995年全国12.4万家工商企业负债总额为31047亿元,平均负债率达75.05%。其中,约有26.7%的国有企业负债总额超过了帐户资产总额;有21.5%的企业以挂帐冲抵所有者权益后,企业实际上已成为“空壳”。另据中国人民银行对具有代表性的248家国有大中型企业调查,自1992年以来,这些企业的资产负债比例和资产结构情况是,其全部资产负债率达68.9%,流动资产负债率高达98.1%。认真分析国有企业的负债结构,主要存在两大问题:一是企业过分依赖银行贷款,筹资渠道少。据统计,上述248家国有大中型企业1996年末银行借款比1992年同期增长了95.9%,占负债总额的54.85。其中,短期借款增加1倍,占企业流动资金负债比率的
Comrade Jiang Zemin pointed out in the report of the 15th National Party Congress that “deepening the reform of state-owned enterprises is an important and arduous task for the entire party.” How to deepen the reform of state-owned enterprises? At present, one outstanding task is to remove the debt burden of enterprises as soon as possible so that Lightly mounted. (a) According to the relevant information of the Ministry of Finance, in 1995, the total liabilities of 124,000 industrial and commercial enterprises nationwide were 311.47 billion yuan, and the average debt ratio was 75.05%. Among them, about 26.7% of the total liabilities of state-owned enterprises exceed the total assets of the account; 21.5% of enterprises have actually used the debts to offset owners’ equity, and the companies have actually become “empty shells”. According to a survey of 248 state-owned large and medium-sized enterprises conducted by the People’s Bank of China, since 1992, the ratio of assets and liabilities and the structure of assets of these enterprises have been such that their total asset-liability ratio has reached 68.9%, and the current asset-liability ratio is as high as 98.1. %. Seriously analyzing the debt structure of state-owned enterprises, there are two major problems: First, companies rely too much on bank loans and have less funding channels. According to statistics, the bank loans of the 248 state-owned large and medium-sized enterprises at the end of 1996 increased by 95.9% compared with the same period in 1992, accounting for 54.85 of the total liabilities. Among which, short-term borrowings increased by 1 time, accounting for the ratio of corporate liquidity liabilities