摘要
为实现国有企业三年脱困 ,使国企改革轻装上阵 ,走上健康、快速发展的轨道 ,国家出台了实施“债转股”的重大举措。债转股是将银行与企业的债权债务关系转化为持股与被持股关系。但债转股是一项巨大而复杂的系统工程 ,对企业和银行而言均潜伏的危险 ,在实施过程中应坚持相关原则。
In order to get rid of the difficulties of the present state-owned enterprises and in order to make them develop healthly and rapidly,“transmitting debt into stock'is carried out by our government.“Transmitting Debt into stock'means that the claimable assets and debt between banks and enterprises are changed into the relationship of stock holder and stock holdee.But this is a complex systematical project and also has a danger to enterprises and banks.Therefor,some relative policies should be held on over its practice.
出处
《税务与经济》
北大核心
2000年第4期56-57,共2页
Taxation and Economy
关键词
债转股
银企关系
企业
银行
transmitting debt into stock
the relationship between banks and enterprises
enterprises
bank