摘要
在分析影响国有企业资本结构有关因素的基础上，对如何优化企业资本结构问题提出了治理基本思路，并对现存的资本结构治理方式进行剖析，认为债转股只是修正国企资本结构的过渡之举，国有股减持是优化企业股权结构的必然选择。
On the analysis of the influence of the relevant factors on the capital structure of stateowned enterprises, the paper puts forward the basic thinking about optimizing the capital structure and analyses the methods of optimizing. The paper thinks that debt - to- equity is just the transition for optimizing the capital structure of state - owned enterprises while it should be the inevitable choice to decrease the state - owned shares.
出处
《陕西工业职业技术学院学报》
2010年第1期41-44,共4页
Journal of Shaanxi Polytechnic Institute
关键词
资本结构优化
结构调整
债转股
国有股减持
optimization of capital structure
structure adjustment
debt - to- equity
state - owned shares
