| 我国国有企业资产负债率过高的原因及启示 |
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| 引用本文： | 吴元波.我国国有企业资产负债率过高的原因及启示[J].河北经贸大学学报,2004,25(2):83-87. |
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| 作者姓名： | 吴元波 |
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| 作者单位： | 西北大学,经济管理学院,陕西,西安,710069 |
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| 摘 要： | 本文从国有企业所有制形式、债务约束软化、经理股权激励机制的缺位、破产法的不合理性和资本市场的发育滞后等方面论述了我国国有企业融资结构中负债率过高的原因及给我们国企改革带来的启示,进而说明了目前实施的“债转股”并不能从根本上解决我国国有企业负债率过高这一弊病,根本原因还是在于产权结构上。
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| 关 键 词： | 融资结构 负债率 所有制 产权 |
| 文章编号： | 1007-2101(2004)02-0083-05 |
| 修稿时间： | 2004年1月5日 |
On the Reasons and Enlightenment of High Balance Sheet Ratios in China's SOEs |
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| WU Yuan-bo.On the Reasons and Enlightenment of High Balance Sheet Ratios in China's SOEs[J].Journal Of Hebei University Of Economics and Trade,2004,25(2):83-87. |
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| Authors: | WU Yuan-bo |
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| Abstract: | This paper explores the reasons for the high balance sheet ratios in China's SOEs from the perspective of enterprise owner-ship,inadequate debt restraining,absence of ownership right's incentive,irrationality of bankrupt law,backward development of capital market.Then it claims that the present"creditor's equity changing into shareholder's equity"can not basically resolve the drawback of the high balance sheet ratios in China's SOEs,and the root cause lies in the property right structure. |
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| Keywords: | Capital structure rate of debt System of ownership Property right |
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