随着企业改革的进一步深化,积极谋求和建立以提高国有企业整体效率和保证国有资产保值增值为目标的企业经营模式,已成为当今经济理论界和实务界日益关注的热点。“国有企业资本经营”思路的提出和实践,为这一目标的实现提供了可能。资本经营必将成为我国国有企业改革向纵深推进的现实选择。而境外上市则是目前国有企业探索资本经营的有效途径之一。 With the further deepening of corporate reforms, it has become a hot spot in today’s economic theory and practice circles to actively seek and establish a business model that aims to increase the overall efficiency of state-owned enterprises and ensure the maintenance and appreciation of state-owned assets. The proposal and practice of the “state-owned enterprise capital management” idea provide possibilities for the realization of this goal. Capital operation will surely become a realistic choice for deepening the reform of state-owned enterprises in China. Offshore listing is one of the effective ways for state-owned enterprises to explore capital management.