| 国有企业债转股及财务评价 |
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| 引用本文： | 谢云天,李文海. 国有企业债转股及财务评价[J]. 河北北方学院学报(社会科学版), 2002, 18(1): 55-57 |
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| 作者姓名： | 谢云天 李文海 |
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| 作者单位： | 1. 张家口师范专科学校,张家口,075028
2. 张家口张垣会计师事务所,张家口,075000 |
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| 摘 要： | 国家对重点国有企业实施债转股措施,此项举措对实现国有企业三年整体解困等方面的作用不可置疑,但具体到每个企业由于在偿债能力、获利能力、资产管理能力和变现能力等方面的差别,不能一概而论。所以评价债转股要从企业的资金成本、资本结构、企业的价值等方面综合考虑、分析。
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| 关 键 词： | 国企 债转股 评价 指标 |
| 文章编号： | 1008-2727(2002)01-055-03 |
| 修稿时间： | 2001-10-24 |
About the Changing from the Creditor''''s Rights to the Stock Ownership and the Financial Evaluation in State-owned Enterprises |
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| Xie Yuntian Li Wenhai. About the Changing from the Creditor''''s Rights to the Stock Ownership and the Financial Evaluation in State-owned Enterprises[J]. Journal of Hebei North University, 2002, 18(1): 55-57 |
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| Authors: | Xie Yuntian Li Wenhai |
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| Affiliation: | Xie Yuntian 1 Li Wenhai 2 |
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| Abstract: | The measures taken by the country, which are about the changing from the creditor's rights to the stock ownership, have great influence on realizing leading state-owned enterprises' overcoming difficulties in three years. But we can not treat different enterprises as the same because of their capacity differences about paying debts, making profits, managing assets and changing the status quo. So we should consider and analyze these measures comprehensively from its capital cost and structure, and the enterprises' value. |
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| Keywords: | state-owned enterprises the changing from the creditor's rights to the stock ownership evaluation targets |
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