According to the State Council Document No.42, the requirements for the transformation of platform companies are: 1, realizing market-oriented operation; 2. The local government debts undertaken have been included in the government budget and properly disposed of; 3. Clearly announce that it will no longer undertake the debt financing function of local governments in the future. The transformation of platform companies first needs to clarify the government's stock debt, and settle the stock debt by means of government debt issuance replacement, repayment of budget funds or disposal of its own assets, and then the platform companies will carry out specific transformation and development.