作为国有大中型企业实现三年改革与脱困目标的杀手锏———债转股,其具体操作必须遵循市场经济规则,在全面清查企业债务、银行债权的基础上,有重点、有计划、有步骤地分步实施,切忌一哄而上。那么,什么样的债权可以转化为股权呢？对此,国家已有明文规定,但在实际执行中,原本明 As the killer-debt-equity swap that the state-owned large and medium-sized enterprises achieve the goal of three years of reform and withdrawal, the specific operation of the state-owned large and medium-sized enterprises must follow the rules of the market economy. On the basis of comprehensive inventory of corporate debts and bank claims, there are focused, planned and step-by-step To step by step, should not rush into action. So, what kind of claims can be converted into equity? In this regard, the state has expressly provided, but in the actual implementation, the original Ming