资本市场是我国社会主义市场经济体系的重要组成部分。随着经济体制改革进入攻坚阶段 ,对资本市场的要求越来越迫切。国有企业改革的成功 ,现代企业制度的最终建立 ,特别是国有银企不良债权关系的最终解决 ,均在很大程度上取决于资本市场的建设能否与改革的进程相适应。一、资 Capital market is an important part of China’s socialist market economy. With the reform of the economic system entering a crucial stage, the demands on the capital market are becoming more and more urgent. The successful reform of state-owned enterprises, the final establishment of modern enterprise system, and especially the final settlement of the relationship between state-owned banks and non-performing loans depend largely on whether the construction of the capital market can adapt to the progress of the reform. First, capital