浅谈债转股实质

Talking about the Essence of Debt-equity Swap

为了实现经济体制改革目标 ,必须将国有企业塑造成适应社会主义市场经济的微观主体 ,然而 ,随着改革条件的变化 ,国有企业存在着巨大的改革成本。以债转股作为切入点来解决这一问题 ,从而推进国有企业改革 ,促进社会主义市场经济体制的建立。

The objective of Chinese economic system reform is to set up a socialist market economy system.In order to realize the objective,it is necessary to reform state-owned enterprises.With the variation of reform conditions,state-owned enterprises are faced with huge reform cost problem which makes reform of state-owned enterprise difficult.Essence of debt-equity swap is to solve the reform cost,thus we could push forward the reform of state-owned enterprise and promot the establishment of socialis market economy system.