国有企业债务重组理论和对策研究.pdfVIP

亘宣窒望盔堂堑塞生堂垡望塞 兰!里 【ABSTRACT】 A new liabilities rearrangement mode，that is，assorted liability rearrangement， iS initiated on the base of analysing the current situation of liabilities rearrangement in state enterprises and very practical．State enterprises are classified scientifically through building an evaluation model，which determines state enterprises whose 1iabilities rearrangement must be taken precedence and refrains from confusable situation of liabilities rearrangement．The ef诧ct of liabilities rearrangement iS appraised through establishing an evaluation mode】ofliabilities rearrangement for nle first time in this PaDer．which makes the ef’fect of liabilities rearrangement quantified and puts forward the further development of liabilities rearrangement，and at the same time，some measures are taken in order to reduce the risks to a greatest extent on the base of analysing the risks of liabilities rearrangement．Some measures for safeguarding the crediter’S rights of national commercial banks are initiated．At last some countermeasure and suggestion that inc／ude the countermeasure of state enterprises，the countermeasure of national commercial banks．the system reforrn of investing and circulating and the establishing of new type relations of banks and enterprises are initiated in order to assure 1iabilities rearrangement become“the last supper”．The paper supplements the theory of liabilities rearrangement and is of importance to consummate the practice of liabilities rearrangement in state enterprises for our country． [KEYWORDS]State Enterprise Liabilities Rearrangement 亘堕窒望盔堂里塞生堂垡丝茎 兰!墨 第一章绪 论 我国的经济体制改革经过20年的探索，已进入以国有经济改革为重心的配套 改革攻坚阶段。党的十五大《报告》在统领全局的基础上明确指出：“要着眼于搞 好整个国有经济，抓好大的，放活小的，对国有企业实施战略性改组。”这种改组， 将包括固有经济规模的适当收缩与结构的优化调整，国有资产存量的重组，以及 公有制实现形式的新的探索与开拓。现实生活表明，这种改组是经济发展与深化 改革的必然要求，其牵动的微观与宏观的机制转换和利益格局重塑，以及对我国 “两个转变”历史进程的重大意义与影响，都是战略性的。从行将展开的这一过 程的现实制约条件考察，无法绕开国有企业过度负债这一问题。 江泽民同志曾经指出：“对目前企业的资本金比例低，债务负担重的问题， 我们不能回避，要把它作为深化国有企业改革中的一个重要问题，在分清债务的 性质与情况后，按国家有关规定，有领导、有步骤地妥善