笔者拟通过对实施债转股方案过程中应思考的几个问题,谈谈自己的一些看法。第一,实施债转股的企业,必须建立现代企业制度所谓债转股,是指将银行债权转变为金融资产管理公司对债权企业的股权。对符合条件的重点国有企业实施债转股,可以减少企业的利息支出,降低财务成本,有利于支持国有大中型企业摆脱困境,解决历史负债。笔者认为,实行债转股的企业必须同时深化改革,建立现代企业制度。因为债务过重只是国有企业陷入困境的一个原因。债转股本身并没有解决国有企业体 I intend to pass the implementation of the program of debt-to-equity program should think about several issues, talk about some of their own views. First, enterprises that implement debt-to-equity swap must establish the so-called debt-to-equity swap system in the modern enterprise system, which refers to the transfer of bank claims to the equity of financial assets management companies to the credit enterprise. The implementation of debt-equity swap to eligible key state-owned enterprises can reduce the interest expenses of enterprises and reduce the financial cost, and help to support state-owned large and medium-sized enterprises to get out of their predicament and solve their historical liabilities. The author believes that the implementation of debt-equity companies must deepen the reform at the same time, the establishment of a modern enterprise system. Because debt is just one reason why state-owned enterprises are in trouble. The debt-to-equity swap itself did not solve the problem of state-owned enterprises