摘要
基于前人的研究成果 ,将主要研究四个方面的负债问题 :一是负债的原因与性质 ,二是负债的结构 ,三是偿债能力评价 ,以及解决我国国有企业债务问题的现实选择。这三个方面的问题紧密联系 ,一以贯之。作者希望能为理清当前我国企业不良负债问题研究提出系统的看法 ,并为我国目前“债转股”
The issue of enterprise liabilities can be studied in four aspects: (1) the cause and property of liability; (2) the liability structure; (3) the appraisal on the ability to repay; (4) the practical choice of solving the liabilities of state-owned enterprises. There is a close relationship among the four aspects.The author intends to put forward systematic view for clearing malguant liabilities of our state-owned enterprises and have a preliminary appraisal on converting creditor's rights into share rights.
出处
《湖南科技大学学报（社会科学版）》
2000年第1期42-49,共8页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
国家社会科学基金课题 !( 98BJY0 2 0 )
中南财经大学博士后流动站资助项目
关键词
负债
负债结构
偿债能力
债转股
liability
liability structure
ability to repay
convert creditor's rights into share rights
