地方国有企业改制中债务处置问题研究

债务处置问题是当前深化国有企业改制和国有商业银行改革的一大难题，其根源在于政府、银行、企业这三大利益相关者对如何彻底解决“历史之债”尚未形成基本理论共识．因此也就缺乏科学的债务处置规则体系。本文通过对银企“历史之债”特点和本质的分析，将其界定为一种基于“体制之疾”的“受限债权”，并遵循这一逻辑，以“部分履行”为基本原则，构建具有实用价值的债务处置模式。

Thinking of the Debt Handling Issue on Reform of Regional State-owned Enterprise

Debt handling issue is a heavy difficulty to restrict state-owned enterprise reform paces and state-run bank commercializing process at present.In essence,its origin lies in the lack of basic theoretical common cognition about how to solve the debt of history thoroughly among the three aspects: government,bank and enterprise,and there is no scientific regular system about handling the debt either.This essay defines the situation as a kind of "limited creditors' rights"based on "the disease of system" by analyzing the characteristics and essence of the debt of history of bank and enterprise.Also,this essay try to reconstruct a more ideal mode of handling debt by means of the basic principle of "partial performance",which is "three rights interaction to perform correspondingly,to define the target,cooperation between the bank and government,paying for bank partially".