摘要
增资减债是我国当前国有企业改革发展的重大举措 ,债转股是增资减债的主要形式。由于目前存在认识上的盲目性以及增资减债运行中的固有风险 ,对增资减债的若干环节进行审计监督、评价和信息验证是必要的。本文从企业、银行和金融资产管理公司、增资减债运行风险三个角度论述审计应如何介入 ,以促进增资减债目标的全面实施。
One important measure to promote the reform of state-owned enterprises is to increase assets and decrease liabilities, which mainly takes the form of transforming debts into stock shares. Since the existence of inherent risk and blind operation in the process of increasing assets and decreasing liabilities, it is necessary to audit, supervise, assess and identify relevant parts of the process. This paper focuses on the issue how auditing should be used to realizing the sweeping success of increasing assets and decreasing liabilities from the perspectives of enterprises, banks, and financial assets management companies, and operating risks in the process of increasing assets and decreasing liabilities.
出处
《现代财经（天津财经大学学报）》
2000年第5期19-21,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
国有企业
增资减债
审计
商业银行
运行风险
State-owned Enterprise Reform Increase Assets and Decrease Liabilities Audit
