摘要
债务重组是当前国有企业财务运作的重要手段。介绍了企业债务重组的必要性和重组的方法,指出了债务重组中存在的问题,分析了债务重组对债权人、债务人双方财务的影响。
The debt-reorganization is an important means of the current financial operation of the state-owned enterprises. This paper introduces the necessity and methods of the debt-reorganization of the enterprises, points out the problems existing in the debt-reorganization, and analyzes on the influence of the debt-reorganization on the finance of both sides of the loaner and loanee.
出处
《科技情报开发与经济》
2005年第14期179-180,共2页
Sci-Tech Information Development & Economy
关键词
国有企业
债务重组
债权债务
债务清偿:混合重组
state-owned enterprise
debt-reorganization
obligation right and obligation
debt repayment
mixed reorganization