With overloading of debt burdens and money-loss of long standing, the Principal and interest of liabilities will continuously undermine the stockholders 'equity and gradually use up the reserved profits and capital surplus of an enterprise. 企业债务负担沉重,在长期亏损的情况下,负债本息对企业权益资本的侵蚀便会持续进行,企业预留利润和资本公积将逐渐消耗殆尽。