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在党的十五届四中全会决定“关于改善国有企业资产负债结构和减轻企业社会负担”的部分,专门提出“对一部分产品有市场、发展有前景,由于负债过重而陷入困境的重点国有企业实行债转股,解决企业负债率过高的问题”。就在十五届四中全会召开前夕,9月2日,中国信达资产管理公司和北京水泥厂的母公司北京建材集团签订了债权转股权的协议书,北京水泥厂成为我国首家债转股试点企业。有关人士称债转股是实现国企三年脱困目标的重要举措,是一个使企业和银行“双赢”的政策。那么,债权怎么就转成了股权?亏损的国有企业都可以采用债转股的办法吗?债转股究竟是怎样一步棋?
In the part of the Fourth Plenary Session of the 15th Central Committee of the Party’s decision on improving the asset and liability structure of state-owned enterprises and alleviating the social burden of enterprises, the article specifically stated that “there is a market for some products, prospects for development, and difficulties due to over-indebtedness The key state-owned enterprises to implement debt-equity swap to solve the problem of excessive debt ratio ”. On the eve of the Fourth Plenary Session of the 15th CPC Central Committee, on September 2, China Cinda Assets Management Co., Ltd. and Beijing Building Materials Group, the parent company of Beijing Cement Plant, signed an agreement of conversion of creditor’s rights and equity. Beijing Cement Plant became the first debt-service transfer Stock pilot enterprises. An official said that debt-for-equity swap is an important measure to achieve the goal of state-owned enterprises to get rid of poverty in three years and is a policy of “win-win” for enterprises and banks. So, creditors how to turn into equity? Loss of state-owned enterprises can adopt the method of debt-to-equity? Debt-equity is what step?