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辽宁国有企业金融不良债权处置模式创新研究
引用本文:王锐,王秀文.辽宁国有企业金融不良债权处置模式创新研究[J].辽宁工程技术大学学报(社会科学版),2011,13(1):35-37.
作者姓名:王锐  王秀文
作者单位:1. 辽宁省国有资产经营有限公司,辽宁,沈阳,110031
2. 中航工业沈阳黎明航空发动机有限责任公司会计核算中心,辽宁,沈阳,110043
摘    要:针对国有企业金融不良债权的处置问题,采用归纳对比的方法,分析了金融不良债权的处置模式,提出借鉴外省的成功经验,采用打包出售、设立不良资产池、债转股等方式创新处置模式。研究结果为辽宁省金融不良债权的处置有指导意义。

关 键 词:国有企业  不良债权  债转股

Innovative research on financial NPLs' disposal mode of Liaoning state-owned enterprises
WANG Rui,WANG Xiuwen.Innovative research on financial NPLs' disposal mode of Liaoning state-owned enterprises[J].Journal of Liaoning Technical University(Social Science Edition),2011,13(1):35-37.
Authors:WANG Rui  WANG Xiuwen
Institution:1.Liaoning State-Owned Assets Management Co.,LTD,Shenyang 110031,China;2.Accounting Center,AVIC Shenyang Liming Aero-Engine Co.,LTD.,Shenyang 110043,China)
Abstract:In view of the financial NPLs' disposal problems of state-owned enterprises,induction and contrast were adopted to analyze the disposal mode of NPLs.Innovative disposal mode was proposed of learning the successfu(?) experience of other provinces,adopting packing sale,establishing non-performing asset pool and debt for equity(?)ap and so on.The results offer guidance in disposing financial non-performing loans of Liaoning province.
Keywords:state-owned enterprises  NPLs  debt for equity swap
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