In this paper , adapting to economic development and system reform of our country , based on the analysis of consigning - acting relation of our state - owned enterprise , put forward the measure for the state - owned business enterprise how to get round risk 本文适应国家经济发展和经济体制改革的需要，在分析我国国有企业委托代理关系的基础上提出国有企业委托风险的回避措施。
Now in our country the solely state - owned company is an important organized form of the state - owned business , it is one of the system changes involved in the reform of the company and plays prominent role of developing economic function 在我国，国有独资公司是目前国有企业的一种重要组织形式，是国有企业进行公司化变革后的一种制度创新，在国有经济中发挥着举足轻重的作用。
Therefore , the paper argues for giving effective definition and full protection of the right of human resources through human capitalization as a way out to further the system reforms and to increase the economic efficiency of the state - owned businesses 因此，通过人力资本化，有效界定和充分保护人力资本产权，应是推进国企产权制度改革，进而提升国有企业经济效率的必由之路。
Chinese state - owned business enterprise auditing environment is changing largely , which certainly requires the auditing theory and methods of state - owned business enterprise to change in order to adapt the new environment 近年来，经济体制转变和国有企业改革不断深入，尤其是加入wto ，我国国有企业审计环境正在发生深刻变化，这势必要求国有企业审计监督理论和方法变革以适应新形势。
In the break - through period of reformation to establish modern business enterprise system , the problem of company management construction about state - owned business enterprise is becoming an important lesson in the theories field and actual work 随着我国国有企业改革进入建立现代企业制度的突破期，作为现代企业制度的“核心” ，公司治理结构问题成为理论界和实际工作部门研究的一个重要课题。
The last one made it possible for the government to finance part of the reform cost . also because o f the gradual mode , the non - stated - owned business which outside the old planning system could develop themselves under a low tax burden and relax competitive market situation 也正是这种渐进式的改革，使旧体制之外的其他所有制企业能够在一个税负较轻、市场竞争不激烈的相对宽松的环境中发展壮大。
The private capital economy will become a more and more strong economic strength in the chinese economy . this strong economic strength presents a huge vires in which many malpractices of state - owned business enterprise and takes on an important role in chinese economy 民营经济作为中国经济中一股强大的经济力量,随着国有企业的许多弊病不断地暴露,而民营经济却在相应的方面显露出巨大的活力,民营经济的发展正在融入中国经济发展的主流。
State - owned business performance is low , still keep the strong capability to enlarge investment at the same time . business investment over ego reasonable accumulation lead to the level of the indebtedness rate more higher , and the investment is primarily a loan from state - owned bank 国有企业效益低下的同时，仍保持强的投资扩张能力，企业的投资扩张大于自我积累相适应的合理水平，企业的负债率也越来越高，并且投资的来源主要是银行贷款。
State - owned business enterprises , which are the pillars of chinese economy , have been contributed to the development of economy in china greatly . while facing the challenge for entering wto , the knowledge - based economy and the market economy , they sink into layer after layer difficulty 国有企业是中国经济的支柱，在我国经济的发展过程中，做出过重大的贡献，但面临市场经济、 “入世”和知识经济的到来所带来的挑战，纷纷陷入重重困难之中。
This is just surface reason of the rate of state - owned business indebtedness to increase . ( two ) state - owned business profit ability is bad , and appear payment of interest that is in net finance loss . namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge （二）国有企业盈利能力差，出现了净的财务亏损，也就是企业的付息得纳税前收益不足以支付利息费用，随着利息拖欠额的增加，企业的负债率越来越高。
