国有企业的改革是我国经济体制改革的重点和难点。在建立社会主义市场经济的今天,国有企业的改革仍严重滞后,国有经济与市场经济的矛盾已成为影响改革和发展的主要因素。一方面,国有企业活力不足,效益低下,资产流失严重,迄今仍难以适应市场经济的要求;另一方面,国有企业仍未成为真正的市场主体,这严重地影响了市场体系的发育 The reform of state-owned enterprises is the key and difficult point of our country’s economic structural reform. Today, while building a socialist market economy, the reform of state-owned enterprises is still seriously lagging behind. The contradiction between the state-owned economy and the market economy has become a major factor affecting the reform and development. On the one hand, the lack of vitality, low efficiency and serious loss of assets of state-owned enterprises have so far failed to meet the requirements of a market economy. On the other hand, state-owned enterprises have not yet become the real market players, which has seriously affected the development of the market system