随着我国社会主义市场经济体制的建立和完善以及党的十五届四中全会通过的《中共中央关于国有企业改革和发展若干重大问题的决议》精神的贯彻落实,市场经济体系日臻完善,企业行为日趋规范。企业作为盈利性组织,经营是其盈利的基础,科学评价、分析企业的偿债能力和盈利能力日益 With the establishment and perfection of China’s socialist market economic system and the implementation of the spirit of “Resolution of the Central Committee of the Communist Party of China on Some Important Issues concerning the Reform and Development of State-owned Enterprises” passed by the Fourth Plenary Session of the 15th CPC Central Committee, the market economy system is being perfected day by day. Enterprises Behavior is more and more standardized. As a profit-making organization, business is the basis of its profitability, scientific evaluation, analysis of corporate solvency and profitability increasingly