国有大中型企业是中国经济的重大支柱、目前沉重的债务负担已成为困扰企业继脱困境的重大障碍，同时也拖累了宏观经济改革的进一步深入。U幼年．新税制。新会计制度、外汇体制、金融、外贸、投资以及么公司法》等一系列配套改革措施的制定，为企业发展创造了良好的外部环境。在 State-owned large and medium-sized enterprises are a major pillar of China’s economy. The current heavy debt burden has become a major obstacle to enterprises’ success in removing their difficulties. It also drags down further macroeconomic reforms. U young. New tax system. The formulation of a series of supporting reform measures such as the new accounting system, foreign exchange system, finance, foreign trade, investment, and company law has created a good external environment for the development of the company. in