中国国有企业严重的债务状况愈来愈引起各方面的高度重视。但在如何解决国有企业债务问题的思路和认识上有着相当大的差别。如何从中国的实际现状出发，寻求解决国有企业债务问题的技术性方案和措施是十分重要的。更重要的是，要充分估计国有企业的严重债务问题在我国经济转型 The serious debt situation of China’s state-owned enterprises is increasingly attracting attention from all parties. However, there are considerable differences in the way of thinking and understanding of how to solve the debt problem of state-owned enterprises. It is very important to seek technical solutions and measures to solve the debt problems of state-owned enterprises based on the actual status of China. More importantly, it is necessary to fully estimate the serious debt problem of state-owned enterprises in China’s economic restructuring.