随着市场经济的深入发展,国有企业应采取改组、兼并、联合等措施和组建股份制等形式,建立现代企业制度,使企业真正成为自主经营、自负盈亏、自我发展、自我约束的市场主体,而银行在向国有商业银行转轨过程中,也必须按市场经济规律办事,根据改革形势发展的要求,同企业改革同步进行,正确处理好银行本身的改革发展与企业经营体制改革发展的关系,建立社会主义市场经济条件下新型的银企关系,正确处理好改制企业同银行债权债务的关系,在适应和推动企业改革发展的同时,也将促进银行自身的发 With the in-depth development of the market economy, state-owned enterprises should adopt measures such as restructuring, mergers and alliances, and joint-stock systems, and establish a modern enterprise system so that enterprises can truly become market players with independent management, self-financing, self-development and self-restraint. In the process of transitioning to state-owned commercial banks, banks must also act according to the rules of the market economy, follow the requirements of the development of the reforms, and proceed with the corporate reforms, properly handle the relationship between the bank’s own reform and development and the reform and development of the business management system, and establish a society. The new type of bank-enterprise relationship under the conditions of a market economy will correctly handle the relationship between reformed enterprises and banks’ debts and debts. While adapting to and promoting the reform and development of banks, it will also promote the bank’s own development.