资本结构不合理的国有企业,不仅数量众多,资本数量庞大,更严重的还在于这类国有企业正不断地产生。国家早在1994年就注意到了这一问题,并开始在一些城市进行“优化资本结构”试点,1996年试点面又扩大到了58个城市。“增资、改造、分流、破产”作为优化资本结构的指导思想,在实践中取得了令人瞩目的 The state-owned enterprises with irrational capital structure are not only in large numbers, but also in large amounts of capital. What is even more serious is that such state-owned enterprises are constantly emerging. As early as 1994, the country noticed this issue and started to carry out the pilot project of “optimizing the capital structure” in some cities. In 1996, the pilot area was expanded to 58 cities. As the guiding ideology of optimizing the capital structure, “capital increase, transformation, diversion and bankruptcy” has made remarkable achievements in practice