当前，国有企业改革已进入攻坚阶段。随着国有企业体制转换和结构调整的进一步深入，许多深层次矛盾和问题更加明显地暴露出来。在改革进程中，值得注意并下大力气解决的问题是，如何为企业改革创造更好的软环境和硬环境，并防止已经初步解决的弊病重演（如重复建设等）。为此 At present, the reform of state-owned enterprises has entered a crucial stage. With the further transformation of the system and restructuring of state-owned enterprises, many deep-seated contradictions and problems have become more apparent. In the process of reform, the issue worth noting and making great efforts is how to create a better environment for soft and hard environment for enterprise reform and prevent the recurrence of the defects that have been initially solved (such as duplicated construction). to this end