国家通过设立资产管理公司，在依法处置国有商业银行原有的不良资产的基础上，对部分国有企业的银行贷款，以资产管理公司为投资主体，实行把债权转换成股权的改革，以盘活不良信贷资产，化解金融风险，并帮助国有企业减轻债务负担和建立现代企业制度，“债转股”工作已取得了 The state through the establishment of asset management companies, in accordance with the law of state-owned commercial banks to dispose of the existing non-performing assets on the basis of some of the state-owned bank loans to asset management companies as the main investment, the implementation of the creditor's rights into equity reforms to poor performance Credit assets, defusing financial risks, helping state-owned enterprises reduce their debt burdens and establishing a modern enterprise system, the “debt-for-equity swap” has been made