一、国企改革中的负债表现 国有企业负债是长时期形成的,特定原因有以下几点: (一)应付工资余额。应付工资余额如果是企业拖欠职工的,应该支付给职工,但是有的应付工资并不完全属于拖欠职工的工资,比如国有企业大部分都实行工效挂钩的办法,其工资总额是以利税总额和在册职工工资总数为基数,根据利税总 First, the performance of state-owned enterprises in the reform of debt State-owned enterprises is formed for a long time, the specific reasons are the following: (A) to cope with the balance of wages. If the wage balance is due to the enterprise, it should be paid to the staff and workers. However, some wage payables do not completely belong to the wage arrears owed to employees. For example, most state-owned enterprises implement ergonomic methods. The total wage is based on total profits and taxes Total wages for employees base, according to the total profits and taxes