国有企业债务沉重 ,这不但给企业自身带来了相当大的财务压力 ,而且也给银行带来了很大的金融风险。针对这种情况 ,最近国家成立了与四家国有商业银行相对应的四家国有资产管理公司 ,全面实行债务重组 ,将银行对亏损企业的债权转化为对企业的股权 ,以期通过“债转股”的政策 , The heavy debt of state-owned enterprises not only brings considerable financial pressure to the enterprises themselves, but also brings great financial risks to the banks. In response to this situation, the state recently established four state-owned asset management companies corresponding to the four state-owned commercial banks, fully implemented debt restructuring, and converted the claims of the banks to the loss-making enterprises into their equity interests in the enterprise so as to pass the “debt to equity ”The policy,