债转股问题是大陆近来的一个热门话题。所谓债转股就是国有商业银行对国有企业的不良债权转化为金融资产管理公司在国有企业中的股权。债转股问题在前几年就已经提出来了,并有过一些讨论,最近付诸实施。债转股:两方面需要实施债转股是来自两个方面的需要:一个方面是来自国有商业银行的需要,这就是它们在经营中积累了对国有 Debt-to-equity issue is a hot topic in the Mainland recently. The so-called debt-equity swap is that the state-owned commercial banks distort the bad debts of state-owned enterprises into the equity of financial asset management companies in the state-owned enterprises. Debt-to-equity issue has been raised a few years ago, and there have been some discussions and put into practice recently. Debt to equity: the two aspects of the need to implement debt to equity is derived from two needs: one is from the needs of state-owned commercial banks, which is that they accumulated in the operation of state-owned