摘要
以煤炭企业去产能后资产及债务处置问题为研究对象,分类梳理了去产能企业资产和债务处置难点的及成因,并针对去产能实施的财政、金融、税收政策执行中存在的具体问题进行剖析,在系统分析问题症结的基础上,提出了针对性解决方案,即从主导者、受益者、受损者、保障者4个主体入手,多措并举,对这一复杂问题予以妥善解决,为主管部门制定相关政策、促进煤炭企业健康发展提供思路借鉴。
Taking the disposal of assets and debts of coal enterprises after overcapacity reduction as the research object, sorted out the difficulties and causes of the difficulties in the disposal of assets and debts of overcapacity enterprises, and analyzed the current implementation of fiscal, financial, and tax policies for overcapacity reduction. The specific problem is analyzed, and on the basis of systematic analysis of the crux of the problem, a targeted solution is proposed, that is, starting from the four main subjects of the leader,the beneficiary, the impairer, and the guarantor, and take multiple measures to address this complex problem. Properly solve it to provide reference for the competent authorities to formulate relevant policies and promote the healthy development of coal enterprises.
作者
陈凤丽
Chen Fengli(Henan Energy and Chemical Industry Group Co.,Ltd.,Zhengzhou 450046,China)
出处
《煤炭经济研究》
2021年第8期82-86,共5页
Coal Economic Research
关键词
煤炭
去产能
资产
债务处置
煤炭企业
coal
capacity reduction
assets
debt disposal
coal enterprise
