摘要
“债转股”一方面化解风险 ,同时又可能滋生新的风险。笔者从“债转股”的运行模式入手 ,分析了“债转股”运行中的风险因素 ,提出了完善“债转股”模式的设想。
The purpose of transformation from debt to stock is to reduce the debt burden and improve the total quality of businesses. But it is possible to emerge new risks. The paper analyzes the transformation from debt to stock from its model to risky factors in actual operation and puts forward some suggestions.
出处
《郑州航空工业管理学院学报（管理科学版）》
2000年第3期23-26,共4页
Journal of Zhengzhou Institute of Aeronautical Industry Management
基金
河南省2000年重点会计课题基金资助!项目(河南会计学会字2000-5号)
关键词
债转股
债务重组
回购
股权转让
transformation from debt to stock
debt reorganization
recapture
stock transfer
