债转股是从剥离商业银行的不良资产开始的,商业银行的经营由此获得了难得的发展空间。在存在大量不良资产负担的格局下,商业银行被压得喘不过气来,尽管经过多年的改革与发展,商业银行从经营思想到经营政策都已经吸纳了市场经济的营养,但历史积累的沉重不良资产使任何发展意图都无从下手,经营的热情也备受打击。不良资产的剥 Debt-to-equity swaps began by divesting bad assets of commercial banks, and commercial banks’ operations have thus acquired a rare space for development. Under the pattern of a large number of non-performing asset burdens, commercial banks have become overwhelmed. Despite many years of reform and development, commercial banks have absorbed the nutrition of the market economy from their business ideas and operating policies, but historical accumulation has been heavy. Non-performing assets make it impossible to start any development intentions, and the enthusiasm for operating is also hard hit. Stripping of bad assets