一、国有企业资产负债率的现状据有关部门披露,近三年我国国有企业平均资产负债率是:1996年为68.5%,1997年为67.3%,1998年为65.5%。航空工业1998年9月底的资产负债率为69.9%,中国航空工业第一集团1999年底资产负债率为66%。事实上,以上平均资产负债率还大大低于某些企业实际的资产负债率。国家审计署对5省市23户国有大中型企业进行审计,发现这23户企业1997年资产不实112.41亿元,负债不实45.48亿元,分别占审计总额的10.39%和7.8%。财政 First, the current situation of the state-owned assets and liabilities ratio According to the disclosure of relevant departments, the average debt-to-asset ratio of state-owned enterprises in China in recent three years was 68.5% in 1996, 67.3% in 1997 and 65.5% in 1998. The asset-liability ratio of the aviation industry at the end of September 1998 was 69.9%. The asset-liability ratio of the first group of China Aviation Industry at the end of 1999 was 66%. In fact, the above average debt-to-asset ratio is still much lower than the actual gearing ratio of some enterprises. The National Audit Office audited 23 large and medium-sized state-owned enterprises in 5 provinces and found that the 23 enterprises had a total assets of 11.241 billion yuan in 1997 and an unfair liability of 4.548 billion yuan, accounting for 10.39% and 7.8% of the total respectively. financial