债转股是国有企业扭亏为盈摆脱困境的重大举措之一其目的是减轻国企财务负担化解金融风险建立现代企业制度。自确定实施债转股企业推荐名单以来债转股工作进展缓慢。主要原因是债转股工作协议谈判难度大、操作程序复杂、涉及法律问题较多。由于这些原因的影响致使真正实现债转? Debt-to-equity swap is one of the major measures taken by state-owned enterprises to turn losses into profits. Its purpose is to lighten the financial burden on state-owned enterprises and defuse financial risks and establish a modern enterprise system. Debt-to-equity swaps have been slow since the implementation of the list of corporate debt-to-equity swaps. The main reason is that the debt-equity swap agreement is difficult to negotiate and the operation procedures are complicated, involving many legal issues. Due to the impact of these causes the real debt?