围绕“国有企业3年改革与脱困”的目标,国务院提出了一系列行之有效的针对措施。“债转股”就是其中之一。“债权转股权”是企业通过债务重组来实行股权运作。即把原来银行与企业之间的债权债务关系转变为金融资产管理公司与企业间的持股与被持股或控制与被控制关系。由原来的还本付息转变为按股分红。债转股对于我国目前的国企状况来说可谓是一剂良药,但不是包治百病的通 Around the goal of “three-year state-owned enterprise reform and the difficulty of recovery”, the State Council has put forward a series of effective and targeted measures. “Debt to equity” is one of them. “Debt to equity” is the enterprise through the debt restructuring to implement the equity operation. That is, the original debt-rights relationship between banks and enterprises is transformed into the relationship between holding and holding or controlling and being controlled between the financial assets management company and the enterprise. From the original debt service into dividends per share. Debt-to-equity swap is a good medicine for the current state-owned enterprises in our country, but it is not a cure for all