目前，国家对一些国有大中型企业实施“债转股”的重大举措，现就“债转股”的转股价格做以初步探讨。 一、转换价格的确定 “债转股”的转换价格即一等份债权折合多少份股权，也可称转换比或转换价格。我们用Ｒ＝Ｄ／Ｅ来表示转股比，其中：Ｄ代表转换的债权金额，Ｅ代表转换? At present, the state has implemented a major measure of “debt-to-equity swap” for some state-owned large and medium-sized enterprises and now it is going to conduct a preliminary discussion on the conversion price of “debt-for-equity swap”. First, the conversion price to determine the “debt-to-equity” conversion price that is equivalent to the number of shares of an equal part of the equity, but also can be called the conversion ratio or conversion price. We use R = D / E to represent the conversion ratio, in which: D represents the amount of debt converted, E represents the conversion?