最近,我们在对合营企业出资各方追加资本进行验证时,发现为数不少的合营企业存在债务资本化的动向。也就是将企业各种负债转变为投资,债权转换为股权,相应增加注册资本。对此,我们必须高度重视。现阶段合营企业债务资本化的几个显著特点1、直接转换。各方经过协商议定,报经董事会批准,将已到期或即将到期的债务,直接转换为资本,如应付股利等。2、自发性转换。各方规定一个期限,将未到期的债务自行转换为合营企业资本。3、无折扣转换。各方对债务按现有帐面金额,如数转换为资本,途中不进行重新评估。4、公开拍卖转换。各方对有实物形态的厂房建筑等债务, Recently, when we verified the additional capital contributed by the joint ventures, we found that a large number of joint ventures had a tendency to capitalize on debt. That is, the various liabilities of the company are converted into investment, and the creditor’s right is converted into equity, and the registered capital is increased accordingly. We must attach great importance to this. There are several salient features of debt capitalization of joint ventures at this stage. After negotiated and negotiated, the parties report to the board of directors for approval and convert the debt that has expired or is about to expire into capital directly, such as payable dividends. 2, spontaneous conversion. Each party provides a time limit for converting unexpired debts into the capital of the joint venture. 3, no discount conversion. All parties convert debt into existing capital in accordance with the existing book value, and no reassessment will be carried out on the way. 4, open auction conversion. All parties have liabilities for physical structures such as factory buildings,