【摘要】 随着我国国有企业和金融体制改革的深入,实施“债转股”被提上了日程并受到经济界人士的普遍关注。本文仅从实施“债转股”的必要性、有效性、适用对象、具体运作以及“债转股”的转让价格这五个方面分析了“债转股”的理论政策、存在的问题和深远影响,提出了还需在实践中探索的问题。更多还原

【Abstract】 While reforms of state-owned enterprises and financial systems are taking further steps in China, the implementation of Debt-to-equity swap ( DTE swap) has been proposed to parliament’s agenda, becoming a focus in economic area. This paper deals with the theoretic policy, the existing problems in DTE swap and its long-term influence from five perspectives, namely, the necessity of DTE swap implementation, the validity of the implementation, the object of application, the operation of DTE swap, and the price of DTE swap. In addition, the author brings up the problems that may need studying further in practice.更多还原