“转型升级”作为当今国内经济发展的热门话题,不仅推动了国内经济结构的调整,同时也是新兴经济体比较关键的企业行为。文章不仅对转型、升级的定义做了进一步的概括,同时也阐述了当前企业实践中涉及的转型与升级内容,分析概括了企业不同转型模式和企业升级路径,以期为相关企业提供理论依据。 “Transformation and upgrading ” as a hot topic in today’s domestic economic development, not only to promote the adjustment of the domestic economic structure, but also the more crucial business behavior in emerging economies. The article not only further defines the definition of transformation and upgrading, but also expounds the contents of transformation and upgrading involved in the current practice of enterprises. It also analyzes and summarizes the different transformation modes and pathways of enterprises’ upgrading in order to provide theoretical basis for related enterprises.