内容摘要国有商业银行改制上市是我国金融业的一次全新的改革实践，加快国有商业银行的改革已不仅是加快整个金融业改革的大问题，而且也是关系到加快整个经济改革和社会发展的大事。国有商业银行改制上市已无可争议是必须的，迟早的事情。本课题首先对我国国有银行的上市进行整体的概述，包括国有商业银行上市的动因及其所必须具备的硬性指标，进而阐述我国国有商业银行上市过程中所面临的问题，包括国有体制下银行的不良资产及商业银行的经营状况等问题。最后，针对我国国有商业银行在上市中存在的问题提出建议及措施。关键词：国有商业银行财务视角资本充足率上市AbstractRestructuring and listing of state-owned commercial banks is a newpractice of reform of China's financial sector,accelerate the reform ofstate-owned commercial banks has not only speed up the whole financialsector reform,but also to speed up the entire economic reform and socialdevelopment event.Restructuring and listing of state-owned commercialbanks has been the undisputed must,sooner or later.This project first overalloverview of the listing of China's state-owned banks,including the motivationof the state-owned commercial banks must have mandatory targets,thusdescribed the problems faced in the process of China's state-ownedcommercial banks including state-owned system of bank non-performingassets of commercial banks operating conditions and other issues.Finally,therecommendations and measures for the problems of China's state-ownedcommercial banks in the listing.Key words State-owned commercial banks Financial PerspectiveCapital Adequacy Ratio Listed