论国有企业的债务重组

• 作 者: 李秀凤
• 机 构: 北京中铁建筑工程公司财务部
• 出 处: 中国城市金融
• 发表日期: 2004年期
• 关键词: 国有企业 债务资本化 企业资产负债率 流动比率 资产价值重估 所有者权益 重组行为 企业债务重组 资本结构 短期偿债能力

伴随着中国经济体制改革的深入进行,占国民经济绝对比重的国有企业由于历史负担拖累和自身制度改革的滞后,使其难以适应整个经济环境的巨大变迁,并陷入重重困境。因此,如何通过债务重组降低国有企业的资产负债率,优化企业的资本结构,成为当前经济体制改革的重点和难点。本文通

With the deepening of China's economic reform, the state-owned enterprises, which account for the absolute weight of the national economy, have been dragged down by the historical burdens and the lagging reform of their own systems, making it difficult for them to adapt to the huge changes in the entire economic environment and plunge into many difficulties. Therefore, how to reduce the debt-to-asset ratio of state-owned enterprises through debt restructuring and optimize the capital structure of enterprises have become the focus and difficulty of the current economic system reform. This article pass