614会计论文.doc

论文分类号： 学校代码： 13681 毕业设计说明书(论文) 题目： 学生： 学 号： ： 专业： 指导教师： 二〇年Title: Debt Restructuring Research of State-owned Enterprise Abstract Currently， the state-owned enterprises over indebtedness project benefits become obstacles to business survival and development. According to rough statistics， the average debt rate up to 70% of state-owned enterprises， some of which more than 80%， and some already are insolvent， much higher than the normal level of corporate debt management. If you do not take immediate and effective measures to reduce the debt ratio， to achieve reasonable debt restructuring of state-owned enterprises， a large number of state-owned enterprises will be debt starve， state-owned enterprise reform and development are impossible. So， how to solve the problem of excessive indebtedness of state-owned enterprises has become a top priority. This paper focuses on this issue， according to the theory of debt restructuring， first described the debt situation of SOEs and the causes of excessive indebtedness and serious harm； then proposed debt restructuring in four ways， namely the transfer of non-cash assets， the issuance of equity securities， modify Liabilities conditions and combinations of the first three methods of their choice， and analyze business abroad have a problem in debt restructuring. Finally elaborated debt restructuring state-owned enterprises to promote countermeasures. We hope this study can state-owned enterprises to implement effective debt restructuring play a reference role to further enhance the competitiveness of enterprises. Key words: State-owned enterprise，Debt restructuring，The debt to equity swap 80 %，有的已是资不抵债，大大超过了企业负债经营的正常水平。如果不尽快采取有效措施，降低企业的负债率，实现国有企业的债务合理重组，大批国有企业将被债务困死，国有企业的改革和发展均无从谈起。因此，怎么解决国有企业过度负债的问题成为当务之急。 本文围绕这个问题，根据债务重组的理论，首先描述了国有企业的债务状况以及过度负债的成因及其严重危害；然后提出了债务重组的四种方式即转让非现金资产、发行权益性证券、修改负债条件以及前三种方式的组合形式及其选择问题，并分析出国有企业债务重组中存在的问题，最后阐述了推动国有企业债务重组的相关对策。希望本