关于负债经营的探讨中国水利水电第十工程局总会计师阎高峰当前，大多数企业经营效果都不够理想，１９９４年上半年国营企业的亏损面达４９．５％，除企业外部环境较差和内部管理不善外，资金严重短缺也是制约企业发展的重要因素。某总公司所属企业职工２３万人，年产值达... Discussion on Liabilities Management At present, the majority of companies have not achieved satisfactory results. In the first half of 1994, the state-owned enterprises suffered a loss of 49.5%, in addition to the poor external environment of the company and the internal In addition to poor management, a serious shortage of funds is also an important factor that restricts the development of enterprises. Employees of a company affiliated to a head office totaled 230,000 employees, with an annual output value of...