随着中国社会主义市场经济理念的逐渐深入,我国的国有企业改革脚步也在逐渐加快。我国的国有企业要适应当前的市场条件,迎接新的挑战必须从有效估算企业的资本成本入手。本文通过分析国有企业股权资本现状并分析形成这一现状的成因来总结改善国有企业股权资本成本结构的策略。 With the gradual deepening of China’s socialist market economy concept, the pace of state-owned enterprises reform in our country is also gradually accelerating. In order to meet the current market conditions and meet the new challenges, the state-owned enterprises in our country must start with the effective estimation of the capital cost of enterprises. This article summarizes the strategy of improving the cost structure of the state-owned enterprise’s equity capital by analyzing the current situation of the state-owned enterprise’s equity capital and analyzing the causes of forming this status quo.