本文關(guān)鍵詞： 債券違約 剛性兌付 東北特鋼　出處：《財會通訊》2017年14期 　論文類型：期刊論文

【摘要】：長期以來,我國債券市場保持穩(wěn)定發(fā)展的態(tài)勢,發(fā)行債券若到期即使無法歸還也能靠政府或銀行的剛性兌付按時還本付息,對于國有企業(yè)發(fā)行債券更是如此。然而,東北特鋼自今年3月以來出現(xiàn)了連續(xù)9只債券違約事件,違約金額高達(dá)近58億。最終,資不抵債的東北特鋼只能進(jìn)行破產(chǎn)重整。此事件在我國債券市場上掀起軒然大波。本文將通過梳理東北特鋼債券違約案例的一系列情況,從剛性兌付的視角切入,探討企業(yè)如何依靠自身避免債券違約。
[Abstract]:For a long time, the bond market in our country has maintained a steady development trend. If bonds are issued to maturity, even if they cannot be returned, they can still pay their principal and interest on time by the rigid payment of the government or the bank. This is especially true for the issuance of bonds by state-owned enterprises. Northeast Special Steel has defaulted on nine bonds since March this year, with a total default amount of nearly 5.8 billion. The insolvent Northeast Special Steel can only go through bankruptcy reorganization. This incident has caused a great uproar in China's bond market. This article will cut into the perspective of rigid repayment by combing a series of default cases of Northeast Special Steel bonds. Explore how companies rely on themselves to avoid bond defaults.
【作者單位】： 中南財經(jīng)政法大學(xué)會計學(xué)院;
【分類號】：F426.31;F832.51
，

本文編號：1552119