国有大中型亏损企业摆脱困境、初步建立现代企业制度，这是全面实现十五大提出的跨世纪发展目标的客观需要，也是国有企业改革进入攻坚阶段，即制度创新阶段后，加快建立和完善社会主义市场经济体制微观基础的重要步骤。要完成这一目标任务，国有企业三大包袱之一的债务负担沉 The large and medium-sized state-owned loss-making enterprises get out of their predicament and initially set up a modern enterprise system. This is an objective need for the full realization of the cross-century development goals put forward by the 15th National Party Congress. It is also an important objective of accelerating the establishment and improvement of the society after the state-owned enterprises have entered a crucial stage of reform. The important steps of the micro-foundation of the socialist market economic system. To accomplish this goal and task, the debt burden of one of the three major burdens on state-owned enterprises is heavy