近几年，高负债成为国有企业走向市场的难题，也制约了国有专业银行的商业化进程。如何降低负债率成为深化改革的焦点。其出路在于多渠道分散、重组企业债务。将历史原因形成的债务转为国家资本金；通过债权转股权的方式实现企业间的相互参股；通过企业间的兼并、收购清偿和转嫁债务等是降低负债率的有效途径。 In recent years, high debt has become a problem for state-owned enterprises to go to the market and has also restricted the commercialization of state-owned specialized banks. How to reduce the debt ratio has become the focus of deepening reform. The way out lies in diversifying and restructuring corporate debt. Debt converted from historical causes into state capital; Mutual share participation among enterprises through conversion of debts into equity; Merger through mergers and acquisitions, settlement of acquisitions and transfer of debts are effective ways to reduce the debt ratio.