改革开放以来,中国的国有企业改革大体经历了五个阶段:扩权让利;利改税;政企分开,所有权与经营权适当分离;转换企业经营机制,努力塑造国有企业独立法人地位;企业制度创新,逐步建立“产权清晰,权责明确,政企分开,管理科学”的现代企业制度,为国民经济建设作出了巨大贡献。这几种改革措施的落实,保证了国有企业快速、健康的发展,成为了中国改革开放的领头羊。然而,近年来由于各种原因,国有企业的经济效益不断下降,经营出现困难,亏损状况继续加剧。为此,中国国有企业的进一步改革问题引起理论界的高度重视,成为近年来中国理论界争论的热点问题,许多学者针对不同问题,从不同角度提出了许多不同现点,现综述如下。 Since the reform and opening up, the reform of state-owned enterprises in China has generally gone through five stages: expansion of power and profits; tax reform; separation of government and enterprises; proper separation of ownership and management rights; transformation of the operating mechanism of enterprises and efforts to shape the independent legal person status of state-owned enterprises; Innovate and gradually establish a modern enterprise system featuring “clear property rights, clear rights and responsibilities, separation of government from enterprises and management science,” and made great contributions to the national economic construction. The implementation of these reform measures has guaranteed the rapid and healthy development of state-owned enterprises and has become the leader of China’s reform and opening up. However, in recent years, for various reasons, the economic benefits of state-owned enterprises have been declining, difficulties have arisen in their operations, and their losses have continued to worsen. To this end, the issue of further reform of state-owned enterprises in China has drawn great attention from theorists and has become a hot issue in the debate among theorists in China in recent years. Many scholars have raised many different points in light of different issues and are summarized as follows.