自从我国开始经济体制改革以来，国有企业改革始终处于经济体制改革的中心位置。在经历了“放权让利”、“利改税”、“承包经营责任制”等阶段以后，国有改革已进入了“企业制度创新”阶段。但是，目前国有企业的效益依然低下，其集中表现就是国有企业亏损面及亏损额的持续增 Since China began its economic restructuring, the reform of state-owned enterprises has always been at the center of economic restructuring. After undergoing such stages as “decentralization of power,” “profit-and-tax reform,” and “contract responsibility system,” state-owned reforms have entered the stage of “enterprise system innovation.” However, the benefits of state-owned enterprises are still low, and their concentrated performance is the continued increase in the loss and loss of state-owned enterprises.