对企业债转股的财务评价和分析

债权转股权是金融资产管理公司作为投资主体,将商业银行原有的不良信贷资产转为金融管理公司对企业的股权,以及国家开发银行对企业的股权,由原来的债权债务关系,转变为金融资产管理公司和国家开发银行与实施债权转股权企业之间的持股与被持股或控股与被控股的关系。但是,并非所有国有企业都符合债转股条件,债转股对具体企业也不是都有利。对于符合条件,能考虑实施债转股,并对企业长期发展有利的企业,需要利用现代财务分析评价方法来分析评价债转股。

On the Financial Evaluation and Analysis for the Enterprise Turning Debts to stocks

Turning debts to stocks is that as the main body of investment,the financial assets management companies change the bad assets owned by the commercial banks into enterprise stocks for the financial management companies and the ones for the development banks of the country,change the former relationship of creditor's rights and debts into the one of controlled and controlling stocks.But not all government-owned enterprises can conduct it,and there are some disadvantages for some enterprises to do this.Therefore,the approaches of the modern financial evaluation should be used to analyse the debts to stocks in the long run of the development of the enterprises.