去杠杆是当前经济运行过程中的重要任务。去年年底召开的中央经济工作会议提出,要在控制总杠杆率的前提下,加强企业自身债务杠杆约束,降低企业杠杆率,把降低企业杠杆率作为重中之重。今年《政府工作报告》再次强调,要强化企业特别是国有企业财务杠杆约束,逐步将企业负债降到合理水平,要在控制总杠杆率的前提下,把降低企业杠杆率作为重中之重。这是我国防范和化解企业债务风险,推进 Leveraging is an important task in the current economic operation. At the end of last year, the Central Economic Work Conference proposed that under the premise of controlling the total leverage ratio, it should strengthen its own debt leverage constraints and reduce the corporate leverage ratio, with a view to reducing corporate leverage as a top priority. This year’s “Report on the Work of the Government,” once again stressed that it is necessary to strengthen the financial leverage of enterprises, especially of state-owned enterprises, and gradually reduce the liabilities of enterprises to a reasonable level. Under the precondition of controlling the total level of leverage, the reduction of corporate leverage should be the top priority. This is our country to prevent and resolve corporate debt risks and promote