摘要
深入分析了养老保险基金隐性债务的成因、国有股减持与养老保险基金入市的关系 ,提出了债转股的方法。通过该方法 ,不仅可以解决养老金隐性债务问题 ,同时也能达到国有股减持的其他主要目的。
At present,great difficulty exists in solving problems in recessive debt of basic pension fund through reduction of state-owned stocks. After extensive analysis of the original cause of recessive debt formation and the relationship between capital market entering of the pension fund and the reduction of the state-owned stocks,this work has suggested the method of the debt-to-equity swap.This method can not only solve the problem of recessive debt, but simultaneously achieve other main purposes of reduction of state-owned stocks.
出处
《市场与人口分析》
CSSCI
2003年第3期22-26,共5页
Market & Demographic Analysis