在市场化浪潮冲击下, 为应对竞争需要, 国有企业进行了一系列改革, 对营造有序的市场化竞争氛围, 促进中国经济可持续发展起到了积极促进作用。资本化改革作为一种新的股权改革模式, 是通过建立模拟法人制度, 以共享股权收益、共担经营风险的管理模式压实责权利的分配, 引导企业按照法人治理的思维和原则进行法人企业治理, 从而有效激发企业活力, 提升企业治理水平。

Under the impact of marketization trend, in order to cope with the competition, state-owned enterprises have carried out a series of reforms. These reforms have played a positive role in creating an orderly market competition atmosphere and promoting sustainable economic development in China. The capitalization reform, as a new equity reform. model, establishes a simulated corporate system by establishing a management model that shares the benefits of equity and bears the risks of operation, and allocates rights and responsibilities. It guides enterprises to carry out corporate governance according to the principles of corporate governance and thinking, thus effectively stimulating enterprise vitality and improving enterprise governance levels.