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供给侧结构性改革的经济发展形势下,企业的高负债率与银行的高坏账率受到关注,面对新一轮市场化债转股的操作,企业态度积极,银行却慎重思考。本文先交代债转股的背景与实质,对债转股有一个整体的了解,再从公司与企业两方面的角度分析,客观分析债转股对两方造成的不同的影响,最后提出在债转股过程中可以改进的方面,为本轮债转股的成功完成提供切实可行的建议。
Given the economic development of supply-side structural reforms, the high debt ratio of enterprises and the high bad debts rate of banks are noticed. In the face of the new round of market-oriented debt-to-equity swap operation, enterprises are active while banks are thinking carefully. This article first to explain the background and essence of debt-to-equity, debt to equity to have a holistic understanding, then from the perspective of both companies and enterprises point of view, an objective analysis of debt to equity on the two sides caused different effects, the final proposed debt Convertible shares can be improved in the process, for the successful completion of debt-to-equity swap to provide practical advice.