摘要
债转股是国有企业改革中的一把“双刃剑” ,它在有效地解决国有企业脱困的同时 ,处理不当 ,又会产生潜在的风险。文章从西方资本结构理论出发 ,对在这个过程中可能产生的风险及其对策做一探讨。
Debts tuning into shares has dual characters in the reformation of state-owned enterprises? It can solve the problem effective1y, but it can also lead to some potential risks withoutcorrect utilization Based of the theory of capital structure,this article is aimed to study thepossible risks and corresponding solutions
出处
《广西经济管理干部学院学报》
2002年第3期56-59,共4页
Journal of GuangXi Cadres College of Economic and Management
