| 摘要: |
| 基于负债经营的财务杠杆原理，对合理负债经营这一国有企业改革热点问题进行探讨。针对现有确定合理负债标准的不足之处，运用系统分析定性与定量相结合的方法，从权益人，债权人对２个与企业发展相关的利益主体方面研究了企业负债经营状态的主体判别方法。 |
| 关键词: 负债经营 利益主体 判别方法 企业经济 |
| DOI： |
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| 基金项目: |
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| Discriminating of Interest Mainbody of Debt Operation State of Enterprise |
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| Abstract: |
| Based on the financial leverage theory of management in debts, the excessive debt problems existing in the reform of the state-owned enterprises were discussed. Countering the systematic analyses combining with quantitative and qualitative rnethods were used to study the discriminating method of debt management state of state-owned enterprise from the aspects of owner and creditor. |
| Key words: debts operation,interest mainbody,discrimination method |
