今年是实现国有企业改革三年脱困目标的最后一年。可以说，国企改革已进入到关键阶段。国企究竟能否扭亏脱困，事关国民经济建设的大局，事关我国 21世纪经济发展的前途。如何把握我国经济改革的宏观取向，解决好当前国企改革中所涉及的难点、焦点、疑点等问题 ?本刊特邀请我国著名经济学家范恒山同志提出自己的观点。本刊将分三期连续发表，供广大企业在进一步深化改革中参考借鉴。 This year is the final year of achieving the goal of three years of state-owned enterprise reform. It can be said that the reform of state-owned enterprises has entered a crucial stage. Whether or not the state-owned enterprises can turn their backs on their troubles and turn their backs on the overall national economic construction matters the future of China’s economic development in the 21st century. How to grasp the macroeconomic orientation of China’s economic reform and solve the difficulties, focuses and doubtful points involved in the current reform of state-owned enterprises? This article specially invited our famous economist Fan Hengshan to put forward his own views. The publication will be published in three consecutive issues for the vast number of enterprises in the further deepening of reform for reference.