【正文】 成了“三座大山”，嚴(yán)重地制約了國(guó)有企業(yè)的發(fā)展。 關(guān)鍵詞： 國(guó)有企業(yè) ， 債務(wù)重組 ， 債轉(zhuǎn)股III 目 錄 1 緒論 ........................................................................................................................................ 1 研究的背景 .................................................................................................................. 1 研究的意義 .................................................................................................................. 2 2 債務(wù)重組理論綜述 ................................................................................................................. 3 企業(yè)債務(wù)的相關(guān)概念 .................................................................................................. 3 債務(wù)重組的相關(guān)理論 .................................................................................................. 4 3 我國(guó)國(guó)有企業(yè)負(fù)債的成因及危害分析 ................................................................................ 6 我國(guó)國(guó)有企業(yè)負(fù)債現(xiàn)狀 ............................................................................................. 6 國(guó)有企業(yè)過(guò)度負(fù)債的成因分析 .................................................................................. 8 國(guó)有企業(yè)過(guò)度負(fù)債導(dǎo)致的嚴(yán)重危害 ....................................................................... 10 4 國(guó)有企業(yè)債務(wù)重組的方式及其選擇 .................................................................................. 13 債務(wù)重組方式及其利弊 ............................................................................................ 13 債務(wù)重組方式的選擇 ................................................................................................ 14 企業(yè)債務(wù)重組中存在的問(wèn)題 ................................................................................... 15 5 推動(dòng)國(guó)有企業(yè)債務(wù)重組的對(duì)策研究 .................................................................................. 17 加大國(guó)有企業(yè)資本金的投入 .................................................................................... 17 開辟多種融資渠道和方式 ........................................................................................ 17 強(qiáng)化企業(yè)自我積累機(jī)制 ............................................................................................ 18 加快國(guó)有企業(yè)的改組和調(diào)整 .................................................................................... 18 完善債務(wù)重組管理制度 ........................................................................................... 19 制定債務(wù)重組法律制度 ............................................................................................ 19 建立政策性扶持措施 ................................................................................................ 19 積極為債轉(zhuǎn)股企業(yè)民營(yíng)化創(chuàng)造條件 ........................................................................ 20 6 結(jié)論 ...................................................................................................................................... 21 IV 1 緒論 致謝 .......................................................................................................................................... 22 參考文獻(xiàn) .................................................................................................................................. 23 淺析國(guó)有企業(yè)債務(wù)重組問(wèn)題 1 1 緒論 研究的背景 近些年來(lái)，每一輪經(jīng)濟(jì)的調(diào)整以及產(chǎn)業(yè)結(jié)構(gòu)的更新，一方面為企業(yè)的生存和發(fā)展提供了越來(lái)越廣闊的空間，另一方面也使企業(yè)之間的競(jìng)爭(zhēng)日趨激烈。 本文圍 繞這個(gè)問(wèn)題，根據(jù)債務(wù)重組的理論，首先描述了國(guó)有企業(yè)的債務(wù)狀況以及過(guò)度負(fù)債的成因及其嚴(yán)重危害；然后提出了債務(wù)重組的四種方式即轉(zhuǎn)讓非現(xiàn)金資產(chǎn)、發(fā)行權(quán)益性證券、修改負(fù)債條件以及前三種方式的組合形式及其選擇問(wèn)題，并分析出國(guó)有企業(yè)債務(wù)重組中存在的問(wèn)題 ， 最后闡述了推動(dòng)國(guó)有企業(yè)債務(wù)重組的相關(guān)對(duì)策。如果不盡快采取有效措施，降低企業(yè)的負(fù)債率，實(shí)現(xiàn)國(guó)有企業(yè)的債務(wù)合理重組，大批國(guó)有企業(yè)將被債務(wù)困死，國(guó)有企業(yè)的改革和發(fā)展均無(wú)從談起。論文分類號(hào)： 學(xué)校代碼： 13681 畢業(yè)設(shè)計(jì)說(shuō)明書 (論文 ) 題目 ： 淺析國(guó)有企業(yè)債務(wù)重組問(wèn)題 學(xué)生 姓名 ： 王敏 學(xué) 號(hào)： 1111240 系 部 ： 經(jīng)濟(jì)七系 專業(yè) 班級(jí) ： 會(huì)計(jì) 1102 指導(dǎo)教師： 展翔 二〇 一五 年 六 月HAOJING COLLEGE SHAANXI UNIVERSITY OF SCIENCE ＆ TECHNOLOGY I Title: Debt Restructuring Research of Stateowned Enterprise Abstract Currently， the stateowned enterprises over indebtedness project benefits bee obstacles to business survival and development. According to rough statistics， the average debt rate up to 70% of stateowned enterprises， some of which more than 80%， and some already are insolvent， much higher than the normal level of corporate debt management. If you do not take immediate and effective measures to reduce the debt ratio， to achieve reasonable debt restructuring of stateowned enterprises， a large number of stateowned enterprises will be debt starve， stateowned enterprise reform and development are impossible. So， how to solve the problem of excessive indebtedness of stateowned enterprises has bee a top priority. This paper focuses on this issue， according to the theory of debt restructuring， first described the debt situation of SOEs and the causes of excessive indebtedness and serious harm； then proposed debt restructuring in four ways， namely the transfer of noncash assets， the issuance of equity securities， modify Liabilities conditions and binations of the first three methods of their choice， and analyze business abroad have a problem in debt restructuring. Finally elaborated debt restructuring stateowned enterprises to promote countermeasures. We hope this study can stateowned enterprises to implement effective debt restructuring play a reference role to further enhance the petitiveness of enterprises. Key words: Stateowned enterprise， Debt restructuring， The debt to equity swap II 題目：淺析國(guó)有企業(yè)債務(wù)重組問(wèn)題 摘 要 目前，國(guó)有企業(yè)的過(guò)度負(fù)債問(wèn)題目益成為企業(yè)生存和發(fā)展的障礙。據(jù)粗略統(tǒng)計(jì)，國(guó)有企業(yè)全國(guó)平均負(fù)債率已高達(dá) 70%以上，其中有的超過(guò) 80 %，有的已是資不抵債，大大超過(guò)了企業(yè)負(fù)債經(jīng)營(yíng)的正常水平。因此，怎么解決國(guó)有企業(yè)過(guò)度負(fù)債的問(wèn)題成為當(dāng)務(wù)之急。希望本文的研究能夠?qū)?guó)有企業(yè) 進(jìn)行 有效的債務(wù)重組起到一定的參考作用，從而進(jìn)一步提升企業(yè)的競(jìng)爭(zhēng)能力。一些國(guó)有企業(yè)或因歷史遺留問(wèn)題，或因墨守成規(guī)，沒能適應(yīng)新的游戲規(guī)則，或因內(nèi)部經(jīng)營(yíng)管理不善，或受外部各種因素的不利影響等，致使其盈利能力下降，資金回報(bào)率很低，甚至發(fā)生經(jīng)營(yíng)虧損，資金周轉(zhuǎn)不靈，出現(xiàn)