中国国有企业改革一直是经济体制改革的“老大难”问题。从放权让利、利改税、承包经营责任制到股份制,这种种改革举措,虽然都取得了一定的阶段性成果,但这些都是浅层次的经营方式的变革。变革内容主要是围绕着利润分配方式和经营权展开的,并没有触动传统企业制度的要害,没有解决深层次问题,所以无法从根本上改变国有企业的低效率状况。在这种背景下,推出建立现代企业制度的改革试点,无疑是希冀从中找到突破口,通过制度创新,使国有企业获得新生。但是,十几年的改革历程告诉我们,仅有良好的愿望是远 The reform of state-owned enterprises in China has always been the “permanent” problem in economic restructuring. From the perspective of decentralization of power, profit-sharing, taxation, and contractual management responsibility systems to the joint-stock system, although these reform measures have all achieved certain phase results, these are changes in the mode of operation at a shallow level. The content of reform mainly revolves around the distribution of profits and the right to operate. It does not touch the essence of the traditional enterprise system and does not solve the deep-seated problems. Therefore, it cannot fundamentally change the inefficiency of state-owned enterprises. In this context, the launch of a reform pilot to establish a modern enterprise system is undoubtedly an attempt to find a breakthrough in it, and through the innovation of the system, the state-owned enterprises will be reborn. However, more than a decade of reform has taught us that only good wishes are far