以S公司为例探析传统国企债务重组问题  

Taking S Company as an Example to Analyze the Debt Restructuring of Traditional State-Owned Enterprises

作　　者：许鸿 

机构地区：[1]重庆交通大学工程设计研究院有限公司,重庆

出　　处：《现代管理》2020年第2期248-255,共8页Modern Management

摘　　要：长期以来,传统国企承担着较重的历史负担,改革发展推进缓慢、加之自身盲目开展投资并购,导致过度负债。因此,当前传统国企改革的重难点之一便是如何通过债务重组降低负债,实现资本的高效配置,进一步优化现有资本结构。传统国企一般都面临着较多的债务,因此,借助债务重组的方式能够帮助自身进行更高效的创新,并且能够在很大程度上盘活现有资源,减少企业负债。本文以传统国企S公司为例,探析其在债务重组过程中所采取的各种创新性方法,为我国传统国企化解债务危机、实现企业重生指明方向,并为我国传统国企债务重组的顺利实施提供指导意义。For a long time, the traditional state-owned enterprises bear a heavy historical burden. The slow progress of reform and development, coupled with their own blind investment and merger, lead to excessive debt. Therefore, one of the difficulties in the current reform of traditional state-owned enterprises is how to reduce liabilities through debt restructuring, realize efficient allocation of capital, and further optimize the existing capital structure. Traditional state-owned enterprises are generally faced with more debts. Therefore, by means of debt restructuring, they can help themselves to carry out more efficient innovation, and to a large extent, they can make full use of available resources to reduce the debts of enterprises. Taking S company as an example, this paper analyzes various innovative methods adopted in the process of debt restructuring, pointing out the direction for the traditional state-owned enterprises to resolve the debt crisis and realize the rebirth of enterprises, and providing guidance for the smooth implementation of debt restructuring of traditional state-owned enterprises in China.

关 键 词：传统国企 债务 重组 创新 

分 类 号：F27[经济管理—企业管理]