债转股是国家为解决国有商业银行的贷款沉积 ,增强其信用度 ,同时使国有企业摆脱困境、走出低谷、重振雄风所采取的一种新措施。它的实施步骤是将原国有企业的银行借款通过国家拨给资产管理公司 ,作为其资本购买国有银行的债权 ,转为国有资产管理公司对国有企业的股权投资 ,使 Debt-to-equity swap is a new measure adopted by the state in order to solve the problem of depositing and enhancing the credit of state-owned commercial banks, and at the same time, extricating state-owned enterprises from their predicament, stepping out of the doldrums and reviving the glory. Its implementation steps are to transfer the bank loans of the former state-owned enterprises to the asset management companies through the state as their capital to purchase the claims of the state-owned banks and to transfer the state-owned asset management companies' equity investment to the state-owned enterprises so that