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一、根据国务院有关文件精神，为减轻国有企业的债务负担，做好将中央级“拨改贷”资本金本息余额转为国家资本金的工作，特制订本办法。二、本办法所称中央级“拨改贷”资金本息余额是指经国务院批准，从1979年1988年由中央财政安排的国家预算内基本建设投资中有偿使用部分（
First, according to the spirit of relevant documents of the State Council, this measure is formulated in order to reduce the debt burden of state-owned enterprises and do a good job of transferring the balance of principal and interest of the capital of the central government into “changing the capital and interest” of the central government into state capital. 2. The balance of principal and interest of funds at the central level referred to in the present Measures refers to the part of the capital used for the capital construction of national budget arranged by the Central Government in 1979 and approved by the State Council