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债转股企业资本结构的变化与重构

Changes and Reconstruction of Capital Structure in Enterprises after Debt Converting-into Stock Capital

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【作者】 杨蕾

【Author】 Yang Lei

【机构】 广州市财贸管理干部学院财务会计系!广州510055

【摘要】 国有企业实施债转股后 ,资产负债比率迅速降低。由于资本结构与企业效益相互影响、相互制约 ,所以国有企业应捉住这一难得机遇 ,重构资本结构 ,使企业真正走出高负债、高亏损的恶性循环。本文针对重构策略提出六条建议

【Abstract】 After the state owned enterprises carry out the policy of debt converting into stock capital, its asset liability ratio lowers down rapidly Since there lie the interactions between capital structure and earning of shareholders, the state owned enterprises should take this valuable opportunity to reconstruct capital structure and extricate themselves from the vicious cycle of "high liability with high deficit" forever And this article will present six suggestions on reconstruction strategy

  • 【文献出处】 广州市财贸管理干部学院学报 ,Journal of Guangzhou Finance & Trade Management Institute , 编辑部邮箱 ,2001年03期
  • 【分类号】F271
  • 【被引频次】4
  • 【下载频次】39
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