摘要
本文作者在分析了解决国有企业与专业银行之间的债务问题的必要性和紧迫性的基础上，提出并深入研究了由国家出面进行债务重组的思路。其要点是：将国有企业及其对应的专业银行贷款分为四种类别，根据不同类别的债务关系采取不同的方式予以处理。比如，对于经营极差，严重资不抵债的企业，应让其破产，其对应的贷款中无法收回的部分应当用冲减专业银行向中央银行借款的方法予以核销；对于无还债能力的一般亏损企业，银行可以将其沉淀的贷款转换成对该企业的股权，从而获得股息收入或股权转让收入；还有采取延长还款期限的方式，等等。作者还进一步分析了其相关的两个问题：债务重组与企业改制有机结合，防止企业利用改制逃债、赖债问题；债务重组后专业银行的混合经营问题及股权资产质量不高问题。
AbstractThis article gives a deep research on the thinking of debts realignment.Its key points are:the State enterprises and their corresponding loans can be classified into four types and various measures will be adopted for the various debts states.For example,the poor managerial firms, which assets has become more little than their debts, should be allowed bankruptcy and their loans which can't be returned should be canceled after verification through striking the specialized banks'corresponding loans from central banks; for the general loss-making bankrupt firms,the banks can change their corresponding precipitating loans into shares and gain dividend or the income through exchanging the shares;etc.The author also analyzes the other two relating issues,such as debts realignment should combine with reforming firms mechanisms and prevent firms evade debts or deny debts;after debts realignment,the specialized banks operate mixedly and low quality of share assets.
出处
《经济体制改革》
CSSCI
北大核心
1995年第2期50-56,共7页
Reform of Economic System
