《中共中央关于国有企业改革和发展若干重大问题的决定》明确提出:要“结合国有银行集中处理不良资产的改革,通过金融资产管理公司等方式,对一部分产品有市场、发展有前景,由于负债过重而陷入困境的重点国有企业实行债转股,解决企业负债率过高的问题”。“债转股”的思路为法律工作者提出一系列亟待研究的法律问题,这些问题比较集中地反映在“债转股”合同中。 “The Decision of the Central Committee of the Communist Party of China on Some Important Issues concerning the Reform and Development of State-owned Enterprises” clearly states: It is necessary to “combine” with state-owned banks to focus on the reform of non-performing assets, and to have some markets and development prospects for some of the products through such means as financial asset management companies. Over-indebted and troubled state-owned enterprises focus on the implementation of debt to equity, to solve the problem of excessive debt ratio “. ”Debt to equity “ train of thought for lawyers to put forward a series of legal issues to be studied urgently, these issues are more concentrated reflected in the ”debt to equity" contract.