二、国有企业改革的理论思考马克思主义的辩证唯物主义认为:理论来自于实践,同时对实践又有指导作用。我国的国有企业改革正是如此。14年的实践是在一定的国有企业改革理论的指导下进行的,改革的实践又促进了国有企业改革理论的进展,但 Second, the theoretical thinking of the reform of state-owned enterprises Marxist dialectical materialism that: theory comes from practice, but also has a guiding role in practice. This is the case with China’s state-owned enterprise reform. The 14-year practice was carried out under the guidance of a certain theory of state-owned enterprise reform. The practice of reform has also promoted the progress of the reform theory of state-owned enterprises.