摘要
债转股是国有企业改革的一项重大政策,对于国有企业、国有银行以及国家政府都具有一定的意义和作用;作为实现国有企业脱困目标的一项重大战略措施,债转股在实施的过程中,需要对存在的问题和矛盾采取相应的对策;资本结构优化是国企债转股过程中及过程后都要面对的关键问题,因此对优化资本结构有必要进行全面考虑。
Debt-to-equity is an important policy of the reform of state-owned enterprise. It is a certain affect to stateowned enterprise, state-owned bank and our government. Debt-to-equity is also a measure of profiting state-owned enterprise. We have to take action to the problems and illogicalities of carrying out debt-to-owned. Optimization of capital structure is a key issue in the front of and in the middle of carrying out debt-to-owned. So we should comprehensively study to the optimization of capital structure.
出处
《襄樊职业技术学院学报》
2006年第4期23-25,共3页
Journal of Xiangfan Vocational and Technical College
关键词
国有企业
债转股
资本结构
优化
state-owned enterprise
debt-to-equity
capital structure
optimization