论文部分内容阅读
1、债转股的性质债转股是指企业的债务转成权益资本,投资者的债权转让(折价)给资产管理公司,资产管理公司变为企业的股权人。从投资者角度来说,债转股是投资者权利间的交易,是在两个投资者间进行的,是真正意义的债权转股权。但对债务企业而言,是责任的转换,是由对债权人的责任转向对股权人的责任。企业对债权人的责任是到期支付本息,这种责任构成企业定期的现金流出,形成企
1, the nature of debt to equity debt to equity refers to the corporate debt into equity capital, investors creditor rights transfer (discount) to the asset management company, asset management company into a business equity. From an investor's point of view, debt-to-equity swap is a transaction between investors' rights and is conducted between two investors. It is the real right of debt to equity. However, for debt enterprises, it is the conversion of responsibilities that is shifted from the responsibility of the creditors to the responsibility of the equity holders. Corporate responsibility to creditors is to pay principal and interest due, this responsibility constitutes a regular cash outflow, the formation of enterprises