国有企业债务过度问题及对策分析.doc

本科生毕业设计 国有企业债务过度问题及对策分析 摘要 进入新的世纪，随着我国经济的猛烈发展，经济体制的不断改革，一系列问题和矛盾浮现在人们眼前。为了获取更大的利润，现在企业开始寻找新的经营方法，那就是负债经营。负债经营既可以为企业带来极大的经济效益，但同时又为企业带来诸多风险。如今企业债务过度问题已经成为全球性的问题，严重阻碍了国有企业的前进步伐。首先，大中型国有企业在我国经济发展中起着先导作用。在新的经济体制下，国有企业为我国创造的资产已经达到9万亿元人民币，是我国财政收入的主要来源之一，因此国有企业在我国经济市场占据着不可忽视的位置；其次，随着我国与其他国家的经济合作，许多国外企业来中国发展，国有企业是抑制国外企业发展过快的中坚力量。改革开放以来，中国经济发展取得了显著的成效，但是由于在技术、质量、规模等方面与其他国家有着显著差距，中小型企业根本无法与跨国公司抗衡，只有大型国有企业才是抵制跨国企业的中坚力量；最后，我国的出口创汇基本依靠国有大型企业。国有企业在发展的过程中存在着一系列的问题，这其中包括负债率高、偿还能力低和管理机制不完善等问题，这些问题严重阻碍了国有企业的发展和壮大。 本文将通过文献研究法和定性分析法对国有企业的发展进行大量的文献资料和相关资料的分析，并对国有企业发展中存在的问题进行分析，提出相应的解决问题的对策。从整体上激活国有企业，使国有企业在未来发展的更好，从而促进中国经济的发展。 关键词：国有企业；债务过度；债务重组；问题；对策 ABSTRACT Entering the new century, with the rapid development of Chinas economy, the deepening of the reform of system, a series of problems and contradictions show in front of the reformers. In order to obtain greater profits, companies now began to look for new management method, its indebtedness. Debt management can bring huge economic benefits for the enterprise, but at the same time bring a lot of risks for the enterprise. Now too much for the debts of the enterprise has become a global problem, the state-owned enterprises in the excessive debt problem is a problem that affects Chinas economic development. First, large and medium-sized enterprises are the mainstay of the national economy in our country. Entering the new century, Chinas state-owned assets reached 9 trillion yuan, constitutes a huge and complex system, state-owned and state holding enterprises in the field of industrial dominant; Second, large state-owned enterprises is the main force of against multinationals. Since Chinas reform and opening up, Chinas rapid economic development, but because of the significant difference in aspects of technology, quality, scale, small and medium-sized enterprises cant compete with multinational companies, large state-owned enterprises is against multinational companies mainly power; Finally, large state-owned enterprises is the