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我国实施优化资本结构工作从1994年10月国务院下达《关于在若干城市试行国有企业破产有关问题的通知》后开始。海南省海口市则是在1996年由国务院将试点城市从18个扩大50个后加入试点城市行列的,至今已破产13户,兼并22户,减员增效5户。回顾3年优化资本结构的历程,不难发现海南优化资本结构工作已发生了明显的转变:呆坏帐准备金从不限规模到控制总量、规模下达。1997年以前,由于试点城市政策相当优惠,许多试点城市竞相兼并破产,大大超出了银行的承受能力。有的地方甚至出现兼并破产成风,大量逃废银行债务的行为。为控制总量,从1997年开始,国家以编制兼并破产计划形式,下达各试点
The implementation of the work on optimizing capital structure in our country started after the State Council issued the Circular on Piloting the Bankruptcy of State-owned Enterprises in Several Cities in October 1994. Hainan Province, Haikou City, was one of the pilot cities that was expanded from 50 to 18 pilot cities by the State Council in 1996. So far, 13 cities have been bankrupted, 22 have been merged and 5 have been downsized and reduced. Recalling the process of optimizing the capital structure in the past three years, it is not difficult to find that the work of optimizing the capital structure in Hainan has undergone a noticeable change: the reserve for bad and doubtful debts increases from an unlimited scale to a controlled quantity and reaches a certain size. Prior to 1997, due to the considerable preferential policies in pilot cities, many pilot cities competed for bankruptcy, far exceeding the capacity of banks. In some places, mergers and bankruptcies have even become commonplace, and large debts of banks are evaded. In order to control the total amount, starting from 1997, the state has formulated the form of merger and bankruptcy plan and issued the pilot programs