国有企业债转股的道德风险及防范措施

对符合条件的国有企业实行债转股，最终实现国有企业脱困，促进国民经济健康发展，具有重要意义，但对于债转股实施过程中可能存在的道德风险，必须作出合理的分析和估计，才能有助于债转股的合理运行，从而保证国企改革目标的顺利完成．

Moral Risks in State Enterprises' Debt-in-lieu-of Equity and its Countermeasures

It has realistic and theoretical earning to practice debt-in-lieu-of equity in some state enterprises with proper conditions, thereby casting off poverty and promote national economy. But a reasonable analysis and estimate ought to be made with regard to the moral risks that may exist as the debt-in-lieu-of equity is implemented.