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重整是我国现行破产法律制度的重要组成部分,与破产清算不同的是,重整可以使陷入破产困境但有挽救希望的企业避免进入清算,从而获得再生。在债务困境企业的挽救中,债转股并非新兴的事务,而是一种传统的市场化、常态化的法律手段。要正确实施债转股,首先要明确重整程序中债转股的法律属性,其次要注意债转股的前提条件及注意事项、债转股对象企业的范围及定价等问题,遵循法治化原则,以市场化、法治化方式有序开展债转股。
Reorganization is an important part of the current legal system of bankruptcy in our country. Unlike bankruptcy and liquidation, the reorganization can make the enterprises that are in bankruptcy but have the hope of saving from entering the liquidation and get reborn. Debt-to-equity swaps are not emerging issues in the rescue of debt-distressed enterprises, but rather a traditional market-oriented and normalized legal means. To correctly implement the debt-to-equity swap, we must first clarify the legal attributes of debt-equity swaps in the reorganization process, and secondly, pay attention to the preconditions and precautions for debt-to-equity swap, the scope and pricing of debt-swappable target enterprises, follow the rule of law , Market-oriented, rule of law in an orderly manner to carry out debt-equity swap.