从各国债务重组看我国国企改制新尝试——债转股  

Liabilities Restructure Experience in Foreign Countries and Transforming Debt to Equity-Our New Attempt in SOE Reform

作　　者：李文华[1] 常颖[1] 

机构地区：[1]哈尔滨工业大学管理学院,黑龙江哈尔滨150001

出　　处：《决策借鉴》2000年第6期19-22,共4页

摘　　要：债权转股权是债务重组方式之一 ,是将国有商业银行对企业持有的债权转化为金融资产管理公司的股权。在对各国债务重组方式概述的基础上 ,对我国目前债转股的操作思路、案例分析及应特别注意的问题加以论述 。It is one of the liabilities combinations ways that Rights in Debt Changed into Shares (RDCS). It is changing the rights in debt owned by stated owned commercial banks into the shares owned by financial assets management companies. This article sums up the liabilities combinations ways about several nations and studies the ideas of operation about RDCS and cases in point, special problems that it may be happened, so as promote the stated owned enterprises reforms.

关 键 词：国有企业 体制改革 债务重组 债转股 案例 

分 类 号：F275.1[经济管理—企业管理] F271[经济管理—国民经济]