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债务负担沉重,是国有企业面临的突出问题之一。这一问题的严重性,一方面表现在国有企业资产负债结构不合理,企业平均负债率高达70—80%,一些企业负债率达到或超过100%,企业利息负担沉重,财务状况恶化,不仅使企业正常生产经营难以为继,而且所有者权益被侵蚀,成为深化国有企业改革、进行制度创新的现实障碍。另一方面反映在国有商业银行不良债权比重
The heavy debt burden is one of the outstanding problems that SOEs face. On the one hand, the seriousness of this problem is manifested in that the assets and liabilities structure of state-owned enterprises is unreasonable, the average debt rate of enterprises is as high as 70-80%, the debt ratio of some enterprises reaches or exceeds 100%, the heavy interest burden on enterprises and the deteriorating financial conditions make it not only The unsustainable normal production and operation of enterprises and the erosion of the rights and interests of their owners have become a practical obstacle to deepening the reform of state-owned enterprises and carrying out institutional innovation. On the other hand reflects the proportion of non-performing loans in state-owned commercial banks