搞好国有企业是实现两个根本性转变的基础。各项经济体制改革和转变经济增长方式最终都会涉及企业，只有使国有企业成为市场主体，两个根本性转变才能落到实处C国有小企业占国有企业总数的90％以上，搞好国有小企业的改革，将大大加快国有企业改革的进程和经济增长方式转变的进 Doing a good job of state-owned enterprises is the foundation for realizing two fundamental changes. All economic system reforms and transformation of economic growth methods will eventually involve enterprises. Only when the state-owned enterprises become market players, can two fundamental transformations be implemented. C state-owned small enterprises account for more than 90% of the total number of state-owned enterprises and do well in small state-owned enterprises. The reforms will greatly accelerate the progress of the reform of state-owned enterprises and the transformation of the mode of economic growth.