目前 ,有相当一部分企业经营困难、亏损增加 ,其中一个重要原因 ,就是企业债务过多 ,使企业不堪重负。有的企业仅年利息支出１项 ,就超过年实现利税的１倍 ,是税后利润的５倍。虽然自１９９６年以来银行已连续７次降低贷款利率 ,但以前的贷款高息、罚息过重历史使许多企业已陷 At present, a considerable part of the enterprises have difficulties in operation and losses increase. One of the important reasons for this is that enterprises have too much debt and make the enterprises overwhelmed. Some companies pay only 1 interest a year, more than double the annual profits and taxes, which is 5 times the profit after tax. Although banks have lowered lending rates seven times in a row since 1996, the previous high-interest loans and excessive penalties have left many companies trapped