摘要
本文通过对江西核工业瑞丰生化有限责任公司债转股的跟踪研究 ,系统讨论企业和银行在债转股实施前后利益的重新分割。文章证明 ,债转股是特殊历史时期的特定政策 ,其出发点是对国有企业和国有银行历史包袱的化解 ,后果是在债权人和所有者之间的权益再分配。由于债转股具备比较浓厚的行政主导色彩 ,因而在实施中必须慎重行事。
This paper studies the debt share conversion case of Jiangxi Ruifeng Biochemical Co. Ltd., to show the interest redistribution between enterprises and commercial banks. It is prove that policy based debt share conversion should be applied prudentially, since its objective to resolve the non performing loans (NPLs) of state owned banks.
出处
《金融研究》
CSSCI
北大核心
2002年第4期119-124,共6页
Journal of Financial Research
关键词
瑞丰公司
案例
债转股
权益再分配
不良资产
企业绩效
debt share conversion, interest redistribution, NPLs, enterprises' performance
