中共十五届四中全会决定对部分重点国有企业实行债转股，是推进国有企业改革与发展，改善银行资产质量的一项重大措施。近半年来的试点工作，已初见成效。我国改革开放的实践表明，一项正确的政策措施，还需要扎扎实实的贯彻落实工作相配合，并且在贯彻落实中不断发现新情况、 The decision of the Fourth Plenary Session of the 15th Central Committee of the Communist Party of China to implement the debt-to-equity swap of some key state-owned enterprises is an important measure to promote the reform and development of state-owned enterprises and improve the quality of bank assets. The pilot work in the past six months has achieved initial success. The practice of China's reform and opening up shows that a correct policy and measure still needs to be implemented in a down-to-earth manner, and in the course of its implementation, new discoveries continue to be made.