【摘要】 本文在总结已有理论研究的基础上,对我国已实行的债转股政策作进一步分析。认为债转股的政策效应最终取决于参与债转股的国有企业与国有商业银行的治理机制的根本转变与改善以及相关配套改革措施的出台,政策的颁布实施应具有前瞻性。更多还原

【Abstract】 On the base of conclusions about thoeri es having been researched,the paper analyses further the policy of transforming debts into stocks which has put into forth.It regards the effect of the policy i s decided at last by the transformation and improvement of these state-owned co mmerce banks’ and entreprises’ governing mechanisms,and the change should be the same step.At the same time its effect will be decided directly by the setting-up and carrying-out of its agreements.The enlightenment is that the carrying-o ut of policy should have the preconsciousness.更多还原