1999年10月朱镕基总理在甘肃、宁夏视察工作时指出要加大债转股的工作力度;11月1日,温家宝副总理在中央金融工委第十二次全委扩大会议上强调要“抓紧、认真、细致地做好债转股工作”。可见国家对实行债转股的决心与信心。债转股的成败关系到国有企业能否走出困境,同时也是对金融 In October 1999, Premier Zhu Rongji pointed out during his inspection work in Gansu and Ningxia that efforts should be made to increase the debt-for-equity swap. On November 1, Vice Premier Wen Jiabao emphasized at the 12th enlarged meeting of the Central Financial Work Committee that “pay close attention to , Earnestly and carefully to do debt-equity work. ” We can see that the state has the determination and confidence to implement debt-equity swap. The success or failure of debt-to-equity swap is related to the ability of state-owned enterprises to get out of their predicament and also to finance