摘要
债转股政策对于改善国有企业资本结构和建立公司法人治理结构有着非常积极的意义。但作为一项政策 ,债转股的实施却面临着各种风险因素的阻碍 ,因此如何认识并防范这些风险就显得愈加重要了。在对债转股作基础理论分析的基础上重点考察分析了债转股实施的各种风险 。
The liability to equity policy is very important for the reform of capital structure of state owned enterprises and the construction of modern corporate governance. However, implementation of this policy is risky. Its success depends on whether we can thoroughly understand the various risks and take effective measures to control them.Risks were examined in detail and suggestions were put forward.
出处
《湖北农学院学报》
2002年第4期349-352,共4页
Journal of Hubei Agricultural College
