一、债务内涵企业并购重组即小业并购和资产重组，是企业进行资源重新配置的重要斤式。企业并购重组涉及的债务主要有：应付帐款、应交税金、职工福利费、短期借款。长期借款。长期应付款。这些债务可分为有能力偿还债务和无能力偿还债务；金融性债务和非金融性债务；政府行为 I. Debt Connotation The merger and reorganization of enterprises, that is, mergers and acquisitions in small businesses and asset reorganization, is an important form for enterprises to reconfigure resources. The debts involved in mergers and acquisitions of enterprises mainly include accounts payable, tax payable, employee welfare, and short-term borrowings. Long term loan. Long-term payables. These debts can be divided into the ability to repay debts and inability to repay debts; financial debts and non-financial debts; government actions