该文从新制度经济学角度深入分析了实现国有企业治理体系现代化的问题。随着国有企业深化改革和董事会规范化的提升,我国国有企业的公司治理结构日趋完善,但因代理成本、交易成本、信息成本过高有些问题仍需进一步加以解决。因此实现国有企业治理体系现代化的关键在于建立合理、有效的激励与协调机制,既要重视公司内部治理体系,也要注重外部治理体系,为国有企业在竞争性市场配置资源起决定性作用下健康发展提供强有力的组织和制度保证。 This paper analyzes in depth the issue of realizing the modernization of state-owned enterprise governance system from the perspective of new institutional economics. Along with the deepening reform of state-owned enterprises and the standardization of the board of directors, the corporate governance structure of state-owned enterprises in our country is perfecting day by day. However, some problems such as agency costs, transaction costs and information costs are still to be further solved. Therefore, the key to modernize the state-owned enterprise governance system lies in establishing a reasonable and effective incentive and coordination mechanism. It not only needs to attach importance to the internal governance system of the company, but also emphasizes the external governance system so that the healthy development of the state-owned enterprises can play a decisive role in allocating resources in the competitive market Provide strong organizational and institutional guarantees.