一、对国有企业债务问题解决的必要性与紧迫性要有充分的认识在推进国有企业改革中，国有经济的过度负债已成为突出矛盾暴露出来，据国家国有资产管理局提供的资料显示，1990年，我国国有企业资产负债率为58．4％，1991－1993年逐渐上升为60．5％、61．5％和71．7％。截止到199 First, it is necessary to fully understand the necessity and urgency of resolving the debt problem of state-owned enterprises. To promote the reform of state-owned enterprises, the over-indebtedness of the state-owned economy has become a prominent contradiction. According to the information provided by the State-owned Assets Administration of the State, 1990 In the year, the asset-liability ratio of China’s state-owned enterprises was 58.4%. From 1991 to 1993, it gradually increased to 60.5%, 61.5%, and 71.7%. As of 199