债转股的实践及其对股转债的启示

The Practice of the Creditor's Rights Transformed into the Stockholder's Rights and the Enlightenment of the Stockholder's Rights Transformed into the Creditor's Rights

我国债权转股权的实践表明,债权与股权作为两种不同类型的权利,是可以互相转换的。债权转为股权与股权转为债权,其基础就是债权与股权具有某些共同的属性。充分认识股权与债权的相同与不同,是今后作好股权转债权工作的基础。实行股权转债权,关系到股东的利益,也关系到公司的权利和义务。

The practice has made clear that the different kind of creditor~＇s rights and stockholder＇s rights could be transformed. The base of the stockholder＇s rights transformation into the creditor＇s rights is their common property. The things must be done well about stockholder＇s rights and the company＇s rights in stockholder＇s rights transformation into the creditor＇s rights.