The full text is made up of four parts : part one ( first chapter , second chapter ) imprimis , analyzed the reasons about the rate of state - owned business indebtedness to increase in our country . ( a ) the reform of finance - pass - loan since the 80s interim keep the close correlation with the rate of state - owned business indebtedness to increase , that the reform of state - owned corporation finance method since the 80s interim is obviously and first in the reform of the state - owned business system , under the hypothesis that the state - owned business system and its management mechanism < wp = 10 > were without the material alterations , took the lead in facilitating the capital - management mode ' s reform , and therefore kindled a series of problems 全文共分四个部分：第一部分（第一章、第二章）首先，分析了我国国有企业负债率攀升得原因。 （一）国有企业负债率攀升与８ ０年代中期以来拨改贷改革紧密相关，国有企业资金管理方式的改革明显先于国有企业制度的改革，在国有企业制度及其经营机制没有实质性改变的前提下，率先推进了资金管理方式的改革，由此引发了一系列问题。这只是国有企业负债率攀升的表面原因。
