“十五”计划《纲要》中明确指出 ,机关后勤单位要逐步改制为独立法人企业。改制企业对机关后勤单位来说 ,无疑是一场脱胎换骨的变革。带来的影响是全面而深刻的 ,涉及诸多方面 ,本文仅就机关后勤单位改制企业所面临的新形势与对策方略 ,提出几点个人浅显看法 ,以期抛砖引玉。? In the Outline of the Tenth Five-Year Plan, it is clearly stated that organs and logistics units should be gradually transformed into independent legal person enterprises. The restructuring of enterprises on the logistics unit is undoubtedly a revolution. The impact brought by the reform is comprehensive and profound and involves many aspects. This article only makes some personal brief comments on the new situation confronting the restructuring of enterprises in the institutional logistics units and the strategies to be taken in order to promote innovation. ?