债转股作为一种国际流行的市场运作资产的方式,曾在80年代解决拉美国家债务危机中大显身手.在我国,所谓债转股,是指国家在组建金融资产管理公司,依法处置银行原有不良资产的基础上,将国有企业欠国有银行的不良贷款的一部分,转化为对企业的投资,即股权.债转股的实施使原来银行与企业的债权、债务关系转变为金融资产管理公司与企业间持股与被持股或控股与被控股的关系.原来的还 Debt-to-equity swap, as an internationally popular way of operating assets, played an active role in resolving the debt crisis of Latin American countries in the 1980s. In our country, the so-called debt-to-equity swap means that the state is in the process of forming a financial asset management company and disposing of the bank's original Non-performing assets, based on the state-owned enterprises owed to state-owned banks as part of the non-performing loans into the enterprise investment, that is, equity. The implementation of debt-to-equity so that the original bank and corporate debt and debt into a financial asset management company and The relationship between the holding of an enterprise and its holding or holding and its holding