国有企业能否通过建立现代企业制度，真正进入市场，成为竞争主体、法人实体，这是不少人疑惑的问题，也是改革者急切地期待通过实践的成功给予肯定回答的问题。我们通过上海市浦东商场有限公司的实地调研，发现这是国有企业通过转制走向市场的成功范例。一、由国有独资转为多 Whether state-owned enterprises can really enter the market and become competitors or legal entities through the establishment of a modern enterprise system is a question that many people doubt. It is also a question that reformers are eagerly looking forward to affirmatively answering through the success of practice. Based on the field research conducted by Shanghai Pudong Shopping Center Co., Ltd., we found out that this is a successful example of state-owned enterprises moving to the market through restructuring. First, from state-owned investment to more