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一、我国企业债务问题的特殊性 从表面形态上看,我国企业的债务关系与西方国 家情况并无二致,即呈复杂的网状结构。对此,我们曾 在有关专业期刊上提出“等价树理论”进行描述,后又 有学者提起“债群理论”,大家在应用网络分析后对以 下问题形成了共识:(1)我国企业债务关系具有复杂 性,企业在通常情况下都具有债务人和债权人的双重 身份;(2)利用网络可以方便直观地表述企业债务走向 并计算流量;(3)由于大量存在着重复的债务关系,事
First, the particularity of China’s corporate debt problem From the surface, the debt relationship of Chinese enterprises is no different from the situation in Western countries, that is, a complex network structure. In this regard, we have put forward in the relevant professional journals “equivalent tree theory” to describe, and later scholars raised “debt group theory”, we use the network analysis of the following issues reached a consensus: (1) China’s corporate debt The relationship is complicated. Enterprises usually have the dual identities of debtors and creditors. (2) It is convenient and intuitive to describe the trend of corporate debt and calculate the flow of traffic. (3) Due to the existence of a large number of repeated debt relationships,