80年代中期,我国经济改革进入到以城市改革为主的阶段后,国有企业改革一直是改革的关键和难点,并且成为人们日益关注的焦点,但一直没有出现根本性突破,以至成为“老大难”问题。党的十四大以来,理论部门和决策部门提出建立现代企业制度,并且用“搞活国有经济”取代原先的“搞活国有企业”即立足于搞活整个国有资产,而不是要求每一个企业都必须活起来。无疑,上述两条是国有企业改革指导方针的一个重大进展,是思路上的一个重大转变,必将带来明显的效果。然而,国有经济改革要真正取得成功,需要解决的问题还很多。本文拟从宏观和微观两个方面谈一些认识。 In the mid-1980s, after China’s economic reforms entered the stage dominated by urban reform, the reform of state-owned enterprises has been the key and difficult point of reform and has become the focus of increasing concern. However, there has been no fundamental breakthrough in the reform of state-owned enterprises, Hard “problem. Since the 14th CPC National Congress, the theoretical departments and decision-making departments have proposed the establishment of a modern enterprise system and replaced the original ”invigorating state-owned enterprises“ with ”invigorating the state-owned economy," which is based on invigorating the entire state-owned assets rather than requiring each Business must be alive. Undoubtedly, the two above mentioned articles are a major advance in the guidelines for the reform of state-owned enterprises. They are a major change in our thinking and will surely bring about significant results. However, there are still many problems to be solved in order to truly succeed in the reform of the state economy. This article intends to talk about some of the macroscopic and microscopic aspects.