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浅谈债转股实质
引用本文:徐玉梅.浅谈债转股实质[J].石家庄经济学院学报,2001,24(4):344-347.
作者姓名:徐玉梅
作者单位:中国建设银行北京分行,北京,100053
摘    要:为了实现经济体制改革目标 ,必须将国有企业塑造成适应社会主义市场经济的微观主体 ,然而 ,随着改革条件的变化 ,国有企业存在着巨大的改革成本。以债转股作为切入点来解决这一问题 ,从而推进国有企业改革 ,促进社会主义市场经济体制的建立。

关 键 词:债转股  改革成本  实质
文章编号:1007-6875(2001)-04-0344-04
修稿时间:2001年2月28日

Talking about the Essence of Debt-equity Swap
XU Yu-mei.Talking about the Essence of Debt-equity Swap[J].Journal of Shijiazhuang University of Economics,2001,24(4):344-347.
Authors:XU Yu-mei
Abstract:The objective of Chinese economic system reform is to set up a socialist market economy system.In order to realize the objective,it is necessary to reform state-owned enterprises.With the variation of reform conditions,state-owned enterprises are faced with huge reform cost problem which makes reform of state-owned enterprise difficult.Essence of debt-equity swap is to solve the reform cost,thus we could push forward the reform of state-owned enterprise and promot the establishment of socialis market economy system.
Keywords:debt-equity swap  reform cost  essence
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