目前,债转股工作已经开始实施,但由于它缺乏相应的法律环境,在操作中存在困难。我们认为,法律应为债转股提供一些解决的办法,树立立法先行的改革模式。当务之急是通过立法消除操作上的困难。根据债转股的实施构想,较为紧迫的工作有以下几项: At present, the work of debt-to-equity conversion has started to take effect. However, due to its lack of corresponding legal environment, there are difficulties in its operation. In our opinion, the law should provide some solutions to debt-for-equity reform and establish a reform model based on legislation. The top priority is to eliminate operational difficulties through legislation. According to the idea of ​​implementing the debt-to-equity swap, the more pressing tasks are as follows: