党的十五届四中全会通过了实施“债转股”的重大战略措施。“债转股”是国家为化解金融风险、减轻企业债务 ,促进国有企业脱困而实行的国家、银行、企业、金融资产管理公司“多赢”的优惠政策。国家经贸委明确了“债转股”的范围 :(1 )大型、特大型国家重点企业 ;(2 )近十年来 The Fourth Plenary Session of the 15th CPC Central Committee passed the major strategic measures for implementing “debt-for-equity transfer.” “Debt-to-equity swap” is a preferential policy of “win-win” for the state, banks, enterprises and financial asset management companies that the state has implemented in order to resolve financial risks, reduce corporate debts and promote the detached state-owned enterprises. State Economic and Trade Commission made clear the scope of “debt-equity swap”: (1) large and extra-large state key enterprises; (2)