我国三大石油公司部分优质资产包装上市，标志着中国石油企业利用资本市场的能力的提高。本文介绍国外利用资本市场实现企业发展战略的有关理论和实践，供企业领导和管理人员参考。利用资本市场是现代企业的 资本经营理念的重要组成部分传统的企业主要是依靠固定资本在使用过程 Part of China's three major oil companies packaging quality assets listed, marking the use of Chinese oil companies improve the ability of the capital market. This article introduces the foreign theory and practice of using the capital market to realize the enterprise development strategy for the reference of enterprise leaders and managers. The use of capital markets is an important part of the modern enterprise's capital management philosophy. Traditional enterprises rely mainly on fixed capital in the process of using