“债转股”的对象更应针对陷入暂时性债务危机但存在重整可能性、能恢复正常经营并可脱困的企业,而非僵尸企业国有企业破产清算长期以来存在诸多法律和非法律因素的不确定性,对破产程序的推进带来诸多障碍。“债转股”成为一大重要出口,但就破产重组过程中的债转股投资,应该制定全面配套的监管政策。“确认哪类情形可以实施转股方案、哪类不可以进行转股,有无前置的定价评估程序,完善手续,是否需要内 Instead, the target of ”debt-to-equity swap“ should be targeted at those enterprises caught in a temporary debt crisis but with the possibility of reorganization, capable of resuming normal operations and being able to get out of their slump, rather than zombie enterprises. The bankruptcy and liquidation of state-owned enterprises has long had a great deal of legal and non-legal Uncertainty of factors has brought many obstacles to the progress of bankruptcy proceedings. ”Debt to equity “ has become a major export, but in the process of bankruptcy reorganization of debt to equity investment, should develop a comprehensive regulatory policy. ”Confirm what kind of situation can implement the conversion program, which type can not be converted into shares, with or without pricing assessment procedures, to improve the procedures, whether the need for