浅析国有企业债务重组问题-会计论文.doc

PAGEIIPAGE\*MERGEFORMATIII论文分类号：学校代码：13681HaojingcollegeShaanxiUniversityofScience＆Technology毕业设计说明书(论文)题目：浅析国有企业债务重组问题学生姓名：王敏学号：1111240系部：经济七系专业班级：会计1102指导教师：展翔二〇一五年六月PAGEIITitle:DebtRestructuringResearchofState-ownedEnterpriseAbstractCurrently，thestate-ownedenterprisesoverindebtednessprojectbenefitsbecomeobstaclestobusinesssurvivalanddevelopment.Accordingtoroughstatistics，theaveragedebtrateupto70%ofstate-ownedenterprises，someofwhichmorethan80%，andsomealreadyareinsolvent，muchhigherthanthenormallevelofcorporatedebtmanagement.Ifyoudonottakeimmediateandeffectivemeasurestoreducethedebtratio，toachievereasonabledebtrestructuringofstate-ownedenterprises，alargenumberofstate-ownedenterpriseswillbedebtstarve，state-ownedenterprisereformanddevelopmentareimpossible.So，howtosolvetheproblemofexcessiveindebtednessofstate-ownedenterpriseshasbecomeatoppriority.Thispaperfocusesonthisissue，accordingtothetheoryofdebtrestructuring，firstdescribedthedebtsituationofSOEsandthecausesofexcessiveindebtednessandseriousharm；thenproposeddebtrestructuringinfourways，namelythetransferofnon-cashassets，theissuanceofequitysecurities，modifyLiabilitiesconditionsandcombinationsofthefirstthreemethodsoftheirchoice，andanalyzebusinessabroadhaveaproblemindebtrestructuring.Finallyelaborateddebtrestructuringstate-ownedenterprisestopromotecountermeasures.Wehopethisstudycanstate-ownedenterprisestoimplementeffectivedebtrestructuringplayareferenceroletofurtherenhancethecompetitivenessofenterprises.Keywords:State-ownedenterprise，Debtrestructuring，Thedebttoequityswap题目：浅析国有企业债务重组问题摘要目前，国有企业的过度负债问题目益成为企业生存和发展的障碍。据粗略统计，国有企业全国平均负债率已高达70%以上，其中有的超过80%，有的已是资不抵债，大大超过了企业负债经营的正常水平。如果不尽快采取有效措施，降低企业的负债率，实现国有企业的债务合理重组，大批国有企业将被债务困死，国有企业的改革和发展均无从谈起。因此，怎么解决国有企业过度负债的问题成为当务之急。本文围绕这个问题，根据债务重组的理论，首先描述了国有企业的债务状况以及过度负债的成因及其严重危害；然后提出了债务重组的四种方式即转让非现金资产、发行权益性证券、修改负债条件以及前三种方式的组合形式及其选择问题，并分析出国有企业债务重组中存在的问题，最后阐述了推动国有企业债务重组的相关对策。希望本文的研究能够对国有企业进行有效的债务重组起到一定的参考作用，从而进一步提升企业的竞争能力。关键词：国有企业，债务重组，债转股1绪论目录TOC\o"1-3"\h\z\uHYPERLINK\l"