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债转股是国企改革和金融体制改革的一项重要战略措施。对我国来说，它是一个全新的事物。本文首先简单介绍了债转股的涵义和意义，接着从不同的视角提出了五个应予以重视的问题及相应的策略，最后为推进债转股的顺利进行提出了五点建议，以供有关部门参考。
Debt-to-equity swaps are an important strategic measure for SOE reform and financial system reform. For our country, it is a brand new thing. This article first briefly introduces the meaning and meaning of debt-to-equity swap, and then puts forward five issues that should be emphasized and corresponding strategies from different perspectives. Finally, it puts forward five suggestions for promoting the smooth progress of debt-equity swap. Departmental reference.