以十五大为契机，我国国有企业改革和发展将进入一个崭新的阶段，以“并购”为重要手段的资本运营方式将扮演越来越重要的角色。笔者结合当前形势及诸多企业的资本运营实践，就企业如何进行资本运营并购工作提出“一、二、三、四、五、六、七、八”的观点和思路，或称为八部曲 Taking the 15th National Congress as an opportunity, the reform and development of state-owned enterprises in China will enter a brand-new stage. The capital operation mode with “mergers and acquisitions” as an important means will play an increasingly important role. Combining the current situation and the capital operation practices of many companies, the author puts forward the viewpoints and ideas of “one, two, three, four, five, six, seven, and eight” on how the company conducts capital operation mergers and acquisitions. It is also called an octet.