1999年，我国为解决国有银企的不良债权债务问题，借鉴美国的经验，成立四大金融资产管理公司实施债转股。经过一年的实践，债转股起到了一定的积极作用，但也存在一定的问题。 　　一、债转股实际操作面临许多困难 　　1.符合经贸委规定债转股条件的企业很少。 　　2.企业多 In 1999, in order to solve the problem of bad debts of state-owned banks and enterprises, China borrowed from the experience of the United States and set up four financial asset management companies to implement debt-equity swap. After one year of practice, debt-to-equity conversion has played a positive role, but there are also some problems. First, the debt-to-equity swap faces many difficulties in practice. 1. There are only a few enterprises that meet the requirements of the SETC in terms of debt-to-equity swap. 2. Many companies