在目前资本市场难挑国有企业改革大梁的情况下，加强资本市场建设，完善资本市场功能是国有企业改革的必然选择。培育和完善我国资本市场的途径是：１用全新的观念理解资本市场；２以资本化为核心，严格按照《公司法》对国有企业进行公司制改革；３强化资本市场的市场化运作；４加强对资本市场的监督管理；５适度开放资本市场 Under the circumstances that it is difficult to pick up the reform of state-owned enterprises in the capital market at present, strengthening the construction of capital market and perfecting the function of capital market are the inevitable choices for the reform of state-owned enterprises. The ways to cultivate and improve our country's capital market are as follows: 1) Understand the capital market with brand-new concepts; 2) Capitalize the core of the company system and reform the state-owned enterprises strictly according to the Company Law; 3) Strengthen the market-oriented capital market Operation; 4  strengthen the supervision and management of the capital market; 5  modest opening of the capital market