企业高负债是我国现阶段经济运行中的一个客观事实。从我国目前的情况来看,企业高负债带来了种种严重的问题,已经成为我国深化改革、加快发展的巨大障碍,甚至可能由此引发金融危机,导致货币信用体系的崩溃。以下事实支持了这个判断:一是国有企业高负债不是个别情况,而是一种普遍现象。国家国有资产管理局1994年 High debt of enterprises is an objective fact in the current economic operation in our country. Judging from the current situation in our country, the high liabilities of enterprises have brought about serious problems and have become a huge obstacle for China in deepening its reform and accelerating its development. This may even trigger a financial crisis and lead to the collapse of the monetary credit system. The following fact supports this judgment: First, the high indebtedness of state-owned enterprises is not an isolated case but a common phenomenon. State-owned Assets Administration 1994