国有企业改革是一个涉及多种因素、多方利益的制度创新问题，没有一个全面综合、并能为有关各方所接受的配套改革措施，制度变迁将难以进行。为此，本文就企业债务、企业办社会以及新旧制度的衔接等问题进行了分析讨论，提出了若干旨在减少新制度运行阻力的配套改革设想 The reform of state-owned enterprises is a question of institutional innovation involving multiple factors and multi-interests. Without a comprehensive reform measure that can be accepted by all parties involved, institutional changes will be difficult to carry out. Therefore, this paper analyzes and discusses issues such as corporate debt, enterprise-run society, and the convergence of old and new systems, and puts forward a number of supporting reform ideas designed to reduce the operational resistance of the new system.