党的十一届三中全会以来,我国的经济模式已由过去高度集中的计划经济模式转变为有计划的商品经济模式,国营企业的基建和技术改造的资金来源,也由国家拨款改为企业自筹和贷款。企业要扩大生产规模,增强企业发展后劲,在目前国营企业自我积累、自我发展、自我改造能力很低的情况下,只有搞负债经营。负债经营是发展有计划商品经济的必然结果。企业通过负债经营来进行创业、致富,这在国内外都有不少成功的先例和经验。但负债经营有成功的希望也有失败的可能。如何使负债经营成功,这就要求决策者和经营者要有清醒的 Since the Third Plenary Session of the 11th CPC Central Committee, China’s economic model has changed from a planned economy model that has been highly concentrated in the past to a planned commodity economy model, and the funding sources for infrastructure and technological transformation of state-owned enterprises have also changed from state funding to corporate funding. Self-financing and loans. Enterprises must expand production scale, enhance the development potential of enterprises, and in the current state-owned enterprises’ self-accumulation, self-development, self-reform ability is very low, only engage in debt management. Liabilities management is the inevitable result of the development of a planned commodity economy. Businesses start businesses and get rich through debt management, which has many successful precedents and experiences at home and abroad. However, the prospect of success in debt operations also has the potential to fail. How to make the debt business successful, which requires the decision makers and managers to be sober