一、“优化资本结构”究竟是国有企业改革的治本措施,还是治标措施十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,十分明确地提出“转换国有企业的经营机制,建立产权清晰、权责明确、政企分开、管理科学的现代企业制度”,是国有企业改革 I. “Optimizing the Capital Structure” is a fundamental measure for the reform of state-owned enterprises, or a “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System,” which was adopted at the Third Plenary Session of the 14th CPC Central Committee. The company’s operating mechanism, the establishment of a modern enterprise system with clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management” is the reform of state-owned enterprises.