| 关于“债转股”的若干思考 |
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| 引用本文： | 刘星.关于“债转股”的若干思考[J].延安大学学报(社会科学版),2001,23(1):59-61. |
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| 作者姓名： | 刘星 |
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| 作者单位： | 延安大学,经济管理系,陕西,延安,716000 |
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| 摘 要： | 我国目前实施的债转股就是将国有商业银行对企业的债权转化为金融资产管理公司对企业的股权.在债转股过程中,参与债转股的银行、金融资产管理公司、企业都应当认识到债转股是在特定经济时期政府采用的特殊经济政策,绝不是政府给予参与债转股各方的政策优惠;同时必须清楚债转股应以金融资产管理公司为主体、以"股变现"为核心.
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| 关 键 词： | 债转股 股变现 金融资产管理公司 企业 |
| 文章编号： | 1004-9975(2001)01-0059-03 |
| 修稿时间： | 2000年9月8日 |
On the transfomation of creditors' rights into stock rights |
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| LIU,Xing.On the transfomation of creditors' rights into stock rights[J].Journal of Yan'an University (Social Science Edition),2001,23(1):59-61. |
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| Authors: | LIU Xing |
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| Abstract: | The transformation of creditors' rights into stock rights curreutly implemented in our country is to change the creditors' rights of the enterprise owned by state enterprise bank into the stock rights owned by the financial assets managemeut company.In the course of the transformation, both the bank and the finanlial assets company invovled in the change should be aware that this kind of transformation is the special economic policy adopted by the governmtnt for the special period. It is not the preferential measure for the parties involved in the transformation. They should also be aware that in the transformation the financial assets management company is the main body and the change of stocks into cash is the core. |
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