摘要
债权转股权是 1999年我国推出的落实国有企业脱困和化金融风险的一项政策措施。债转股并非能解决国有企业的所有问题 ,只有与转换企业经营机制相结合 ,它才能成为治疗国有企业病症的一剂“治本良药”。债转股成功的关键 ,在于能否以此为契机 ,转换企业经营机制。与国际相比 ,我国的债转股具有特殊性 ,债转股将长期存在。并且应采取具体措施防范道德风险。
WT5”BZ]Turning creditor's rights into stockholder's rights is a policy measure taken in 1999 to help state owned enterprises(SOE) to overcome difficulties and lower their financial risks.The measure can not solve every problem of SOE.The measure can not become a right remedy for the problems of SOE unless it is combined with changing SOE's operation organism.The key to successfully turning creditor's rights into shareholder's rights lies in changing SOE's operation organism.Compared to international practice,our country's turning creditor's rights into shareholder's rights has its special characteristics and will exist for a long time.Furthermore,some concrete measures should be taken to prevent moral risks. [WT5”FZ]
出处
《辽宁师范大学学报（社会科学版）》
2000年第6期21-23,共3页
Journal of Liaoning Normal University(Social Science Edition)
关键词
债转股
经营机制
现代企业制度
国有企业
银行
turning creditor's rights into shareholder's rights
operation organism
modern enterprise system
