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资产负债结构不合理是目前乡镇企业普遍存在的问题。据对山东枣庄市1013户乡镇企业调查,1991年6月末。全部资产负债率为88.3%。其中低于50%的301户;在50%-70%之间的342户;在70%以上的246户;还有124户高于100%,形成了资不低债的局面,流动资产负债结构更为不合理,所调查的1013户企业,流动资产负债率高达119%。高比例负债经营是困扰乡镇企业发展的主要障碍,严重影响着经济效益的提高。究其原因,主要有以下几点: ①企业经营管理不善,亏损严重,资产大量流失。据了解,这1013户乡镇企业共亏损2480万元,一些企业甚至陷入连年亏损不能自拔的境地。②承包责任制不完善,短期行为严重,应摊不摊,该提不提,应处理的
Unreasonable structure of assets and liabilities is a common problem in township and township enterprises. According to a survey of 1013 village and township enterprises in Zaozhuang, Shandong, the end of June 1991. The total debt ratio was 88.3%. Among them, 301 households are less than 50%, 342 households are between 50%-70%, 246 households are more than 70%, and 124 households are higher than 100%, forming a situation where the capital is not low debt, liquid assets liabilities. The structure is even more unreasonable. The 1013 households surveyed have a current debt ratio of up to 119%. High proportion of debt management is a major obstacle to the development of township and township enterprises, which seriously affects the improvement of economic efficiency. The reasons are as follows: 1 Poor business management, serious losses, and large losses of assets. It is understood that these 1013 township and township enterprises have a total loss of 24.8 million yuan, and some companies have even fallen into the situation of losing money year after year. 2 The contract responsibility system is not perfect, the short-term behavior is serious, and should be shared without compensation. The proposal should not be addressed.