随着企业国有资产改革步伐加快,国有经济面临重新布局和结构调整。历史遗留下的企业间业务往来帐款、“呆死”帐造成的大量不良资产一一浮出水面,不仅滞后国企改制、资本运作,障碍着资产重组,同时,也使国有资产遭受损失,特别是金融企业的资金“沉淀”、产生不良贷款,更直接造成国有资产流失。 一、应收帐款比例严重不合理的成因及现状 目前,尽管企业负担沉重,仍然顽强地展现着生命力。然而,加入世界贸易组织后,使企业的资产经营、规模扩张、管理目标的实现及经济 With the accelerated reform of the state-owned assets of enterprises, the state-owned economy is faced with the re-layout and structural adjustment. A large number of non-performing assets caused by the “Dying Dead” account surfaced one after another, not only lagging behind the restructuring of state-owned enterprises and capital operation, which hindered the reorganization of assets but also caused the loss of state assets. In particular, It is the “precipitation” of funds of financial enterprises, resulting in non-performing loans and the direct loss of state-owned assets. First, the serious proportion of accounts receivable unreasonable causes and status Currently, despite the heavy business burden, still tenaciously demonstrated vitality. However, after joining the World Trade Organization, the operation of assets, expansion of scale, realization of management objectives and economy