9O年代,我国的国企改革进入了一个全新阶段,借鉴国外的国企改革经验与教训,有助于推动我国的国企改革的进一步深化。本文介绍的是西班牙国企的改革情况。 西班牙的国有企业主要分布在投资大、回收慢、私企难以承担的经济领域,如铁路、航空、邮电、水电、烟草等。这些企业分别由中央政府、自治州政府和国 In the 1990s, the reform of state-owned enterprises in our country entered a completely new stage. Drawing on the experience and lessons learned from the reform of state-owned enterprises abroad, it is helpful to promote the further deepening of the reform of state-owned enterprises in our country. This article describes the reform of state-owned enterprises in Spain. State-owned enterprises in Spain are mainly located in the economic fields where large investment, slow recovery and unaffordable private enterprises such as railways, aviation, post and telecommunications, hydropower, tobacco and so on. These enterprises, respectively by the central government, autonomous prefectures and countries