2016年10月国务院发布的《关于积极稳妥降低企业杠杆率的意见》拉开了新一轮银行债转股的帷幕,引发了市场对重启债转股的热议。本文将对此次债转股的特点进行浅析,并结合债转股重启后中国建设银行股份有限公司的相关动向,深入探讨新一轮债转股对商业银行的影响,最后为商业银行如何应对此次机遇提出了对策。 In October 2016, the “Opinions on Actively and Firmly Decreasing Corporate Leverage” issued by the State Council opened the curtain of a new round of banking debt-to-equity swings, sparking a heated market debate over the debt-to-equity swap. This article will analyze the characteristics of the debt-to-equity swap, combined with the debt-for-equity reform China Construction Bank Co., Ltd. after the relevant trends, in-depth discussion of a new round of debt-equity to commercial banks, and finally for the commercial banks how The opportunity should be put forward countermeasures.