國有企業(yè)債轉股及有關的財務會計問題.pdf

1、北方交通大學碩士學位論文國有企業(yè)債轉股及有關的財務會計問題姓名：倪小崢申請學位級別：碩士專業(yè)：會計學指導教師：楊愛芬2001.2.1北方交通人學碩七學位論文AbstractConversionrighthasbecomeoneofallkindsofhotpointsofreformationOperationoffinancialbanksandstateownedenterprisesisinsuchabadconditiontha

2、tthestate—ownedenterpriseshaven’tenoughselfconfidenceofimprovingmanagementanddeepeningreformationofherselfbecauseofoverloadeddebtandinterest，whilethebankshassuchplentyofbadassetthatdeepeningreformationoffinanceishardIt’s

3、arealisticchoicetoconverserightforresolvingtheproblemsoftheplentyofbadassetinfinancial—industry，evadingfinancialrisks，pushingreformationofstate—ownedenterprises，acceleratingtheproceedingofescapingfrompovertyofstateownede

4、nterprisesandprogressingtheadjustingofthestate—ownedeconomylocationInnowadaysofrealizingconversionright，it’simportantandnecessarytodofinancialandaccountingresearchaboutitThispaperresearchestheimportanceofconversionrighti

5、nthewayoffinanceandaccountingAtfirst，ithasintroducedit’saffectiontocapabilityofmakingprofitanddebtpayingabilityofdebtorandassetqualityofcreditor，thenitanalyzedtheconditionofproceedingconversionrightofdebtorandcreditor，ma