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2000年以来，辽宁国有企业的生产经营状况有明显好转。国有大中型企业三年改革和脱困的目标基本实现，但这只是一个阶段性目标，真正实现国有企业的根本改革，还需要解决更深层次的症结。有学者认为辽宁目前改革的深层矛盾集中在“死债”和“活人”上。“死债”指企业资产负债率过高，资金不足，问题是“钱从哪来？”“活人”是指企业富余人员、离退休人员负担重，问题是“人往哪里去？”。“死债”现象在国企中普遍存在，而“活人”鉴于辽宁省的特殊省情，在全国似乎更为抢眼。
Since 2000, the state of production and operation of state-owned enterprises in Liaoning Province has obviously improved. The goal of state-owned large and medium-sized enterprises reforming and extricating themselves from difficulties has been basically achieved for three years. However, this is only a phased goal. To truly carry out the fundamental reform of state-owned enterprises, we must also solve the crux of the problem. Some scholars think that the deep contradictions in current reforms in Liaoning are concentrated on the “debt bondage” and the “living person”. “Debt bondage” refers to the excessively high asset-liability ratio of the enterprise, lack of funds, the question is “where does the money come from?” “Living people” refers to the redundant workers and retirees who bear the heavy burden. The question is “where are people going?” The “dead debt” phenomenon is prevalent in state-owned enterprises. However, “living people” seem to be even more eye-catching across the country in light of the special provincial conditions in Liaoning Province.