| 对债转股的认识及运作体会 |
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| 引用本文： | 秦华.对债转股的认识及运作体会[J].西安建筑科技大学学报(社会科学版),2001,20(1):51-53. |
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| 作者姓名： | 秦华 |
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| 作者单位： | 西安化工厂,西安,710077,会计师 |
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| 摘 要： | 债转股政策是国家为使国企脱困而采取的重要措施,从理论上,从其正反两方面的作用上进行正确认识,有助于债转股工作的顺利实施.在债转股的实际运作中,必须对各种问题统筹考虑,从企业发展的角度,按照建立现代企业制度的要求加以解决.本文介绍了债转股运作中的一些体会.
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| 关 键 词： | 债转股 认识 把握 体会 |
| 文章编号： | 1008-7192(2001)01-051-(03) |
The Knowledge and Understanding of the Subrogation of Debenture Capital |
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| Qing Hua.The Knowledge and Understanding of the Subrogation of Debenture Capital[J].Journal of Xi'an University of Architecture & Technology(Social Science Edition),2001,20(1):51-53. |
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| Authors: | Qing Hua |
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| Abstract: | The subrogation of debenture capital is an important measure to rid government-owned enterprises of economic dilemmas. In theory, the realization of both the negative and positive ef- fects may contribute to the performance of the subrogation, while in practice a variety of problems should be taken into account comprehensively and solved in terms of modern enterprise regulations. |
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| Keywords: | subrogation realization hold on understanding |
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