债转股的若干法律分析

Legal analyses on the swap of credit to equity

债转股是防范金融风险和加快国有企业扭亏为盈的重要举措 ,但债转股的推行又产生了一系列的法律问题 ,本文借鉴国外的相关立法并结合我国的具体情况 ,就债转股的四个方面法律问题进行了讨论 :债转股与资本真实原则 ;债转股与公司治理结构 ;债转股与债权人利益保护 ;债转股与股东平等原则。

The swap of credit to equity(SCE) is a important way to degrade the commercial banks' risks and reduce the loss of state owned enterprises,but there are some legal problems in the performing of the SEC. In this article,the author make some legal analyses on the SEC in accordance with relevant foreign law and the practice of SEC in our country.This article is made of four parts: the SCE with the registered capital; the SCE with corporate governance structure; the SEC with the protection of creditors; the SEC with the principle of shareholder equality.