利用“债转股”实现煤炭企业健康发展的若干思考

A Number of Thinking on Achieving Coal Enterprises' Healthy Development by Using "Debt-to-Equity Swap"

阐述了债务负担成为制约当前煤炭企业发展的重要因素,分析了造成煤炭企业高负债率的原因,认为部分煤炭企业可以通过债转股缓解债务困境以及实现债转股的方式,并提出煤炭企业实施债转股需要注意的几个问题。

This paper expounds that the debt burden has become an important factor restricting the development of coal enterprises and analyzes the reasons of coal enterprises＇ high debt ratio.It ihinksthat some coal enterprises may,and they can,implement the wav of ＂Debt-to-Equity-Swap.and puts forward a few questions needing attention when coal enterprises implementing it.