【摘要】 分析了阻碍国有工业企业实行股份制的各种影响因素，提出用定量的方法来解决影响国有工业企业实行股份制的主要影响因素─-过度负债问题，建立了降低企业资本金长期负债率的数学方程和相关模型，进而提出了国有工业企业向股份制企业转化的相应条件和时间进程，使本文的结论对加速我国国有工业企业股份制改革进程具有一定的理论和现实意义。更多还原

【Abstract】 The main influence factor of excessive liabilities of the state-owned enterprises is analyzed and then a mathematicasl equation is developed,which can lower their capital longterm liability rate and a corresponding model in is constructed.Further the related conditions and timetale of the reform of the state-wned enterprises were raised更多还原