当前，国有企业效益下滑、亏损严重已成为社会各界乃至各级政府极为关注的紧迫问题。本报告以中国人民银行湖南省分行监测的450户大中型国有企业作为样本企业，并对其中23户企业进行了重点调查和解剖，试图在分析企业资产负债结构及其对效益影响的基础上，判断国有企业经营效益 At present, the decline in the efficiency of state-owned enterprises and the serious losses have become an urgent issue that is of great concern to the community and even governments at all levels. In this report, 450 large and medium-sized state-owned enterprises monitored by People’s Bank of China’s Hunan Provincial Branch are used as sample enterprises, and 23 of them have been investigated and dissected in an important manner. They attempt to analyze the structure of corporate assets and liabilities and their impact on benefits. Judging the operational benefits of state-owned enterprises