浅析债转股

我国国有企业对银行的巨额债务已经严重阻碍了国有企业改革和金融体制改革的进一步深入，也严重影响了社会主义市场经济体制的完善和发展，债转股是解决这一问题的方案之一，本文简要分析了债转股的原因、作用、实施和债转股实施中应注意的几个问题及对策。

A Brief Analysis of Transforming from Debts into Stocks and Shares

In our country,the huge debts of state-owned enterprises to banks have hindered the reform of state-owned enterprises and the further reform of financial system,and have also affected the perfection and development of socialist market economy system as well. Transforming from debts into stocks and shares is one of the good solutions to the problem. This paper briefly analyzes the reasons,influences and the enforcement of transforming from debts into stocks and shares,and some problems we should pay attention to and the way to deal with them during the enforcement.