有关“债转股”若干问题的思考  

The thought on Several Problems of“right of claim changing to Share ownership”

作　　者：王桂堂[1] 李家森[2] 

机构地区：[1]河南金融管理干部学院,河南郑州450045 [2]中国工商银行社旗县支行,河南社旗473300

出　　处：《金融理论与实践》2000年第1期19-22,共4页Financial Theory and Practice

摘　　要：在市场经济制度下，债权与股权的产生具有必然性。实施“债转股”方案的直接原因是降低国有企业的负债率及国有银行的不良贷款比率。推行“债转股”可以让企业选择更多的融资方式，为企业创造更为公平的竞争环境， 为推进国有银行的改革赢得宝贵时间等， 但其在既定条件下的局限性也应引起足够重视。在“债转股”实施过程中应当把握好“度”。The right of claim and share owerships is the natural result under the market econmic system.The reason for carrying out the program of “right of claim changing to share ownership” is to reduce the debt ratio of state-owned enterprises and the bad loan ratio of state-owned commercial bank.This program can make the enterprises have more choices of financing,create a fairer competitive environment and gain valuble time for the reform of state-owned banks.However,we must pay much attention to the limitation of it ,especially control its degree during the course of practicing .

关 键 词：债转股 负债率 金融风险 企业 

分 类 号：F275.1[经济管理—企业管理] F832.4[经济管理—国民经济]