摘要
债转股作为我国优化国有企业资本结构的有效形式,正在实践中发挥越来越重要的作用。债转股中的核心问题在于财务运作的成功与否。
It is an effective way for the listed SOEs( state owned enterprises) to perfect its capital structure through converting their debts into equities. The key to the work is at the successful financial operation. The article makes a deep analysis on operation model and the steps in detail, wishing to show the theoretical significance of such work.
出处
《经济经纬》
北大核心
2003年第6期75-78,共4页
Economic Survey
