债转股问题研.doc

郑州大学西亚斯国际学院 本科毕业论文 题 目 债转股问题研究 指导教师 陈东玲 职称 助教 学生姓名 孙艳芳 学号20103221332 专 业 会计学 班级10级专升本会计3班 院 （系） 商学院会计系 完成时间 2010年4月 债转股问题研究 摘　　要 债转股是党中央、国务院为盘活国有商业银行不良资产、防范和化解金融风险、加快实现国有大中型企业扭亏为盈并推动企业转换经营机制、建立现代企业制度而作出的重大战略决策，然而，在“债转股”过程中会遇到许多问题。本文的总体研究思路是:通过对债转股一般原理、产生过程及国际实践的考察，分析我国债转股实施现状，针对债转股各环节可能产生的问题及其风险进行分析研究，从我国特殊体制背景和国情出发，透析我国国有企业债转股的深层次问题风险根源，在前面系统深入研究的基础上，结合有关理论，提出规避防范我国国有企业债转股的问题及其存在风险的基本思路和科学的对策。 关键词 债转股/问题/风险/对策 Debt-equity swap research problems Abstract Debt-to-equity is a major strategic decision made by the CPC Central Committee and State Council to make an inventory of state-owned commercial banks bad assets, guard against and defuse financial risks, and accelerate the realization of large and medium-sized state-owned enterprises’ profitability and encourage enterprises to change their operational mechanism, establishing a modern enterprise system. However, in the process of Debt-to-equity swap, it will encounter many problems. The article’s overall idea is: through the general principle on the debt-equity swap, the inspection process and international practice, analyze the implementation status of debt-equity swap in our country. From our special institutional background and national conditions, dialyse the risk root cause of Chinas state-owned enterprise dent-to-equity swap. On the basis of in-depth study of the front system, combined with the theory, put forward the basic ideas and scientific countermeasures to regulate and prevent the problems and risk of Chinas state-owned enterprise debt-equity swap. KEY WORDS：Debt-equity swap / problems / risk /countermeasures 目　录 MACROBUTTON AcceptAllChangesInDoc MACROBUTTON AcceptAllChangesInDoc TOC \o 1-3 \h \z \u HYPERLINK \l _Toc321913594 摘　　要 PAGEREF _Toc321913594 \h I HYPERLINK \l _Toc321913595 Abstract PAGEREF _Toc321913595 \h II HYPERLINK \l _Toc321913596 引言 PAGEREF _Toc321913596 \h 1 HYPERLINK \l _Toc321913597 1债转股的综述 PAGEREF _Toc32191