党的十四届三中全会决定确定了国家专业银行向商业银行转化的目标。国务院关于金融体制改革的决定对如何把国家专业银行办成真正的国有商业银行作出了一些提纲挈领式的规定。但是,专业银行转化为商业银行是一个非常复杂的课题,由于受到原体制的束缚和影响,其转化过程中尚存在许多障碍,且存在不少难以解决的问题。这里笔者从法律的角度对之作一深刻思考,并提出建议和对策。 The Third Plenary Session of the 14th Central Committee of the Communist Party of China decided to set the goal of transforming state-owned commercial banks into commercial banks. The decision of the State Council on the reform of the financial system has provided some outline guidelines for how to make state-owned commercial banks into real state-owned commercial banks. However, the transformation of a specialized bank into a commercial bank is a very complicated subject. Due to the restraint and influence of the original system, there are still many obstacles in the process of its transformation, and many unsolved problems exist. Here the author from the legal point of view for a profound thinking, and make recommendations and countermeasures.