人 们对债转股寄予厚望 ,一是希望通过债转股盘活商业银行不良资产 ,加快贷款的回收 ,二是改变国企资产负债率过高的现状 ,减轻其财务负担 ,加快实现国有大中型亏损企业扭亏为盈 ,促进企业转换经营机制 ,建立现代企业制度。从债转股实施一年来的情况看 ,可以说初步取得了成功 , People have great hopes for debt-to-equity swap. First, they hope to speed up the recovery of loans by changing the non-performing assets of commercial banks through debt-to-equity swap. Second, it will change the current situation of excessively high asset-liability ratio of state-owned enterprises, reduce their financial burden and speed up the realization of large and medium-sized state- Turn loss into profit, promote the transformation of business management mechanism, the establishment of a modern enterprise system. From the implementation of debt to equity reform over the past year, it can be said that initial success has been achieved,