本文认为，我国国有企业改革的方向是实行现代企业制度，其直接目的是解决国有企业产权不清、政企不分等突出问题。在市场经济条件下，国家作为所有者的经营重心必然从资产经营转向资本经营，由此引发出一场深刻的经营革命，即改变旧的经营体系，重新划分经营主体和经营对象。文章指出，国有企业改制之后必须构建三个基本经营层次：即资本经营、资产经营和生产经营，并进一步进行了深入的阐述 This paper argues that the direction of the reform of state-owned enterprises in our country is the implementation of the modern enterprise system. Its direct purpose is to solve the prominent problems of state-owned enterprises such as unclear property rights and unequal distribution of government and enterprises. Under the conditions of a market economy, the operating center of the state as an owner must shift from asset management to capital management. This has led to a profound management revolution, namely changing the old management system and redividing the management entities and business operators. The article points out that after the restructuring of state-owned enterprises, three basic management levels must be established: capital operation, asset management and production and operation, and further elaboration