摘要
阐述了债转股及其由来 ,通过对实施债转股企业的分析 ,提出了债转股的核心内容在于管理重组 ,债转股的效果体现在财务效应、股权效应和管理效应三个方面 ,债转股的关键是建立督导机制以及债转股应注意的问题。
This paper has explained summarily the concept and its origin of “Turning a creditor's right into a stock right”.After giving an analysis to the enterprises whose debts become other's stock right,the author points out that the key content of “Turning a creditor's right into a stock right” is the recombination of management;the effect of “a creditor's right becoming a stock right” is embodyed in three aspects such as financial effct,stock right effect and management effect;the key to “a creditor's right becoming a stock right” is to set up a mechanism of supervision and guide.At last,the author suggests that several problems should be noticed in the course of “Turning a creditor's right into a stock right”.
出处
《黄石高等专科学校学报》
2000年第2期43-45,共3页
Journal of Huangshi Polytechnic College