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随着我国经济体制改革和企业制度改革的不断深化,企业重组方兴未艾。迫于竞争压力和追求利润最大化,众多企业积极通过资本运营开展重组,以谋求经营和财务的协同效应,实现企业发展战略目标。对于负担过重、经营困难的企业,就更需要开展资本运营,以扭亏为盈,实现存量资产的保值增值。债务重组作为企业财务结构调整的重要组成,既依托于企业重组进行,同时又有制约作用。现就银行在优化信贷资产质量过程中所涉及的企业重组和债务重组问题进行以下探讨。
With the deepening of the reform of the economic system and the reform of the enterprise system in our country, the restructuring of enterprises is in the ascendant. Under the pressure of competition and the pursuit of profit maximization, many enterprises actively carry out reorganization through capital operation in order to seek the synergistic effect of operation and finance and achieve the strategic goal of enterprise development. For those enterprises that are overburdened and have difficulty in operation, they need to carry out their capital operation even more so that they can turn losses into gains and realize the preservation and appreciation of their existing assets. Debt restructuring as an important part of the adjustment of the financial structure of enterprises, both relying on corporate restructuring, but also have a restrictive role. Now on the banks in the process of optimizing the quality of credit assets involved in corporate restructuring and debt restructuring issues the following discussion.