在我国，过度负债是国有企业普遍存在的问题，对此，人们已经引起了高度重视并正在积极寻求解决途径。但采取一定方式把企业过高的负债降下来，这只是问题的一个方面。降低负债不是赖债和逃债，在讨论如何降低过度负债的同时，应对防止新的过度负债的发生和建立企业正常偿还债 In China, over-indebtedness is a common problem in state-owned enterprises. People have already paid high attention to this issue and are actively seeking solutions. However, taking certain measures to bring down excessive debts of enterprises is only one aspect of the problem. Reducing liabilities is not debt relinquishment and debt evasion. In order to discuss how to reduce excessive debts, we should prevent the occurrence of new over-indebted liabilities and establish normal corporate repayment debts.