负债经营,是指以供给制为主要经费来源的部队,在发展生产经营中,由于无更多的积累,要借助地方金融系统或企事业单位引入资金搞生产投入,也就是人们常说的“借鸡生蛋”。这一理论在当时确实起过一定的积极作用,推动了部队生产经营活动的开展,特别是为那些“无米之炊”的单位发展生产找到了路子。但从近两年的实践看,对“负债经营”理论有重新认识的必要。 Debt management refers to the unit that uses the supply system as the main source of funding. In the process of developing production and operation, it is often said that “borrowing funds from the local financial system or enterprises and institutions to engage in production inputs, because no more accumulation occurs” Chicken egg. “ At that time, this theory did indeed play a positive role in promoting the production and operation of military units. In particular, it found a way out for the development of production by units without straw. However, in the past two years of practice, it is necessary to re-understand the theory of ”debt management".