The transformation of scientific and technological achievements is an important means for scientific and technological innovation to achieve economic benefits. Central enterprises have rich innovation achievements

which are the backbone for the state-owned economy to play a leading role. It is of great significance to promote the transformation of scientific and technological achievements of central enterprises. The results of policy text analysis and questionnaire survey show that China "encourages"

"supports" and "rewards" the transformation of scientific and technological achievements of central enterprises. However

as state-owned assets

the scientific and technological achievements of central enterprises must follow the principles of "strong supervision"

"prevention of loss" and "value-added". By establishing the coupling model between the transformation of scientific and technological achievements of central enterprises and the management of state-owned assets

this paper systematically analyzes the institutional dilemma in the whole process of the transformation of scientific and technological achievements of central enterprises. The research shows that the transformation system of scientific and technological achievements of central enterprises needs to be improved in the aspects of rights and interests disposal

asset evaluation

talent incentive

transformation assessment and fault tolerance mechanism

and corresponding policy suggestions are put forward.