本文认为要实现国有航运企业的彻底改革 ,必须全面净化国有生产经营性净资产 ,使企业甩掉包袱 ,在此基础上进行出售改制 ,实行国退民进。企业实行内部分块改制的 ,应明确改制业与已改制的原二级单位的相对独立的兄弟企业关系。这样 ,才能使企改制成充满活力、生机盎然的新型企业。 This paper argues that in order to realize the thorough reform of the state-owned shipping enterprises, it is necessary to fully purify the net assets of state-owned production and operation so that the enterprises can get rid of the burden and carry out the restructuring and sale on the basis of this principle. If the enterprises implement internal block restructuring, the relative independent brother enterprise relations between the restructuring industry and the original secondary subordinate units that have been restructured should be clarified. In this way, we can make the enterprise reform into a dynamic and vigorous new enterprise.