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《决定》提出：“结合国有银行集中处理不良资产的改革，通过金融资产管理公司等方式，对一部分产品有市场、发展有前景，由于负债过重而陷入困境的重点国有企业实行债转股，解决企业负债率过高的问题。”认真做好债转股工作，对推进国有企业改革与发展，改善银行资产质量，将
The “Decision” puts forward: "Combined with the reform of state-owned banks to deal with non-performing assets in a centralized manner, through financial asset management companies and other means, some key state-owned enterprises that are in dire straits due to over-indebtedness will be converted into debts through debt-to-equity swaps. Solve the problem of high corporate debt ratios.” Conscientiously do a good job of debt-to-equity swaps to promote the reform and development of state-owned enterprises and improve the quality of bank assets.