摘要 在全球经济高速发展的当下,我国部分企业出现了产能过剩的情况,面临着高杠杆率、高负债率带来的挑战。由于库存过高,直接影响了实体经济的发展。基于上述问题和经济体制改革的不断深入,供给侧的结构改革变得更为重要,债转股是改革的工具之一。本文以华荣能源股份有限公司作为研究对象,研究债转股的相关理论以及如何运用财务数据对上市公司的经营绩效进行评价分析,以此了解债转股对华荣能源企业带来的影响和变化。 In the current rapid development of the global economy,some Chinese enterprises are experiencing overcapacity and are facing challenges brought about by high leverage and high debt ratios.Due to the high inventory,it directly affected the development of the real economy.based on the above problems and the continuous deepening of economic system reforms,supply-side structural reforms have become more important,and debt-to-equity swaps are one of the tools of reform.This article uses Huarong Energy Co.,Ltd.as the research object to study the relevant theories of debt-to-equity swaps and how to use financial data to evaluate and analyze the operating performance of listed companies,so as to understand the impact and impact of debt-to-equity swaps on Huarong Energy Corporation.Variety.
机构地区 青岛科技大学
出处 《江苏商论》 2021年第5期64-66,共3页 Jiangsu Commercial Forum
