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长期以来,国有企业的资产负债率一直居高不下,使相当一部分国有企业到了举步维艰的地步;日积月累的不良贷款的缠绕也使国有商业银行面临着巨大的风险。基于这样的现实,党的十五届四中全会提出,通过对重点国有企业实行债转股,解决企业负债率过高的问题。所谓“债转股”就是以金融资产管理公司作为投资主体,将有关商业银行原有的不良信贷资产转为金融资产管理公司对企业的股权。
For a long time, the debt-to-asset ratio of state-owned enterprises has been so high that a considerable part of state-owned enterprises have been struggling. The spiraling accumulation of non-performing loans has also caused state-owned commercial banks to face huge risks. Based on this reality, the Fourth Plenary Session of the 15th CPC Central Committee proposed that the issue of over-indebtedness of enterprises should be solved through the implementation of debt-to-equity swap of key state-owned enterprises. The so-called “debt to equity” refers to the financial asset management company as an investment entity, the commercial banks to the original bad credit assets to financial assets management company's equity.