摘要
国有企业资本结构失衡的主要原因是 :企业市场经营能力和获利水平较低 ,不能满足自身资本需求 ,只能从外部借入或贷款 ,在不断的循环周期中形成负债比率偏高的状况。对国有企业资本结构的优化 ,可以按照企业负债率高低和经营状况 ,将其分成正常企业、亏损严重企业、可正常化或潜在正常化等三类企业 ,以便根据不同情况采取不同的优化措施。
The principal reason of losing balance of the capital structure of state-owned enterprise is the market managerial ability and the level of getting profit of enterprise comparatively low,can not satisfy the demand of the capital itself,only by borrow money from extemal agencies or loan money from banks,in the cycle of continuous circulation forms a ratio of debt relatively high.To conduct optimization for the capital structure of state-owned enterprise,we can according to the high or low of the debt rate and management situation of enterprise,to divide the enterprises into normal enterprises,the enterprises of seriously making a loss and can be normalized or potential normalized enterprises,so as to according to different situation to adopt different optimization measures.
出处
《山西财经大学学报》
北大核心
2001年第2期17-18,共2页
Journal of Shanxi University of Finance and Economics
