由国务院公布施行的《金融资产管理公司条例》，是我国所颁布的第一部有关金融资产管理公司和债权转化为股权的法规，这部法规的出台无疑是金融资产管理公司立法的重大发展。本文从分析《条例》促进金融资产管理公司立法的发展入手，试图对《条例》的内容作一简单评述。 The Regulations on Financial Asset Management Companies promulgated and implemented by the State Council are the first laws and regulations promulgated in our country concerning the financial assets management companies and the conversion of claims into equity. The promulgation of this regulation is undoubtedly a major development of the legislation of financial asset management companies. This article analyzes the “Regulations” to promote the development of financial assets management company's legislation, trying to make a brief comment on the “Regulations”.