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股东权益调整有利于在重整过程中与公司债权人、重组方形成利益平衡。股东权益调整的方式有存量股份减让、减资、资本公积金转增股份、发行新股、债转股的方式,每一种方式都有其适用的条件和优缺点,选择时要根据公司实际情况适用。并且我国立法需要对股东调整方案在起草、表决及批准阶段的规定进行完善。
The adjustment of shareholders’ equity will help balance the interests of creditors and reorganization parties in the process of restructuring. The ways of the adjustment of shareholders’ equity include the ways of stock stock concession, capital reduction, transfer of capital public reserve into shares, new stock issue and debt-to-equity swap, each of which has its applicable conditions and advantages and disadvantages. The choice should be based on the actual situation of the company Be applicable. And the legislation of our country needs to perfect the regulation of shareholder adjustment program in drafting, voting and approval stage.