引进外资、盘活国有企业资产存量,一直是国有企业建立现代企业制度的主要目标之一。在众多的国有企业改组、改造、改制的方案中,“造壳”或者“买壳”上市融资,是目前国有企业可以利用的一种新颖而又独特的融资方式。本文拟就这一新的融资方式的概念、内涵以及企业如何更好地利用它吸 The introduction of foreign capital and the revitalization of the stock of state-owned enterprise assets have always been one of the major objectives of state-owned enterprises in establishing a modern enterprise system. Among the numerous restructurings, transformations and restructurings of state-owned enterprises, the listing financing of “shell making” or “shell buying” is a novel and unique way of financing available to state-owned enterprises. This article intends to the concept of this new financing methods, content and how to make better use of enterprises to absorb it