国有大中型企业改革,是一个庞大的系统工程。在改革不断深化过程中,出现了一些难点和问题,其主要难点是:1.包袱沉重,步履艰难。国有大中型企业,“三大历史包袱”较为沉重,一是富余人员和退休职工所占比例大,约占40—50%左右。二是债台高筑。不少企业盈利还不够支付银行利息。三是企业办社会问题突出。2.关系扭曲,机制不顺。首先是政府与企业的关系不顺, The reform of large and medium-sized state-owned enterprises is a huge system project. In the process of deepening reforms, difficulties and problems have arisen. The main difficulties are: 1. Heavy burdens and difficult steps. State-owned large and medium-sized enterprises, “three major historical burdens” are relatively heavy. First, the proportion of surplus personnel and retirees is large, accounting for about 40-50%. The second is high debt. Many corporate profits are not enough to pay bank interest. Third, enterprises have outstanding social problems. 2. The relationship is distorted and the mechanism is not smooth. The first is that the relationship between the government and the enterprise is not smooth.