中小国有企业的改革取得了有目共睹的成功,表现在:随着现代公司制度不断的完善,公司的治理结构进一步优化,对资本、市场、人力等进行资源配置、管理的部门也逐渐健全。但是,中小国有企业在逐步进入世界经济主航道上的竞争中,在公司治理、职业化体系、资源整合等方面存在的深层次问题也逐渐显现,并表现为巨大的竞争短板:公司的组织结构变革着重于追求形态与国际经验的相似性,建立了一系列的现代公司职能部门,但是由于缺乏市场配置功能,人力资本理论不能发 The reform of small and medium-sized state-owned enterprises has achieved remarkable success. The performance is as follows: With the constant improvement of the modern corporate system, the corporate governance structure has been further optimized and the resources allocated to capital, markets and manpower have gradually been improved. However, small and medium-sized state-owned enterprises are gradually entering the competition on the main channel of the world economy, and the deep-seated problems in corporate governance, professionalization system and resource integration are gradually emerging and appear as huge competition shortcomings: the organization of the company Structural change focuses on the similarity between the pursuit of form and international experience, and has established a series of modern corporate functional departments. However, due to the lack of market allocation function, human capital theory can not be made