所谓“债权转股权”,就是以金融资产管理公司和国家开发银行作为投资主体 ,将有关商业银行原有的不良信贷资产转换为金融资产管理公司对企业的股权。也就是说 ,将原有商业银行与企业的部分债权债务关系 ,转化为金融资产管理公司和国家开发银行与实施债权转股权企业之间持股与被 The so-called “creditor’s rights to equity” refers to the financial assets management company and the China Development Bank as the main investment, the commercial banks of the original bad credit assets into financial assets management company’s equity. In other words, the original commercial banks and enterprises part of the debt-debt relationship into a financial asset management company and the National Development Bank and the implementation of debt-equity firms holding and being