债权不能直接转为股权。投资形成的股权与合同形成的债权,是两种性质完全不同的民事法律权利。债权人是合同之债的权利人,而不是企业股份的持有人,债权不能简单、直接、不受限制地转为股权。 在特殊的财产主体之间以及在特殊的债权债务主体之间,经过法定程序,债权可以转为股权。在全民所有制 Claims can not be converted directly into equity. The equity formed by the investment and the claims formed by the contract are two completely different types of civil legal rights. The creditor is the right holder of the debt of the contract, rather than the holder of corporate shares, creditors can not simply, directly, without restriction into equity. Between the special property subject and between the special subject of the debt and debt, after the legal process, the debt can be converted into equity. In the ownership of the whole people