一是“债转股”。根据冶金行业发展规划及结构调整意见,对部分不在支持或调整范围内的企业,要从“债转股”企业的范围内清除出去。二是把企业“破产兼并”政策和冶金行业结构调整方案结合起来。对那些没有发展前景,在经营出现困难后要求被兼并,并要求享受减、免息政策的企业,必须从“破产兼并”政策的范围内清理出去。三 First, “debt to equity.” According to metallurgical industry development planning and structural adjustment opinions, some enterprises that are not within the scope of support or adjustment should be removed from the scope of “debt-to-equity swap” enterprises. The second is to combine the bankruptcy annexation policy with the metallurgical industry structure adjustment program. For those enterprises that have no prospects for development, require mergers after they have experienced difficulties and are required to enjoy tax reduction and interest-free policies, they must be cleared from the scope of the policy of bankruptcy annexation. three