目前，我国国有企业改革正处于攻坚阶段，能否搞活国有经济尤其是国有企业已经成为广大经济工作者和理论工作者所关注的关键问题。要搞活国有企业，不仅要实现“产权清晰、权责明确、政企分开、管理科学”，最关键的是要改变传统的经营理念，实现国有企业从传统的商品经营向资 At present, the reform of state-owned enterprises in our country is at a crucial stage. Whether the state-owned economy can be revitalized, especially the state-owned enterprises, has become a key issue that the majority of economic workers and theoretical workers are concerned about. To revitalize the state-owned enterprises, we must not only realize “clear property rights, clear rights and responsibilities, separation of government from enterprises and management of science”, but the most crucial point is to change the traditional business philosophy so as to achieve the goal of transforming the traditional state-owned enterprises