一、与建立现代企业制度相结合。目前资产负债率较高的企业多是传统的国有大中型企业 ,要实现传统国有企业的债权转股权 ,必须将单一的投资主体改造为国家授权的国有资本运营机构为主 ,即进行规范的公司制改造。这就要求国有企业改革要以资产为纽带 ,以资产经营为手段 ,进行战 First, combined with the establishment of a modern enterprise system. At present, enterprises with relatively high gearing ratio are mostly traditional state-owned large and medium-sized enterprises. To realize the conversion of the debt-equity of traditional state-owned enterprises, it is necessary to transform a single investment entity into a state-owned capital operation institution empowered by the State, namely, a regulated company System reform. This requires the reform of state-owned enterprises to assets as a link, asset management as a means of war