目前,国有企业的改革已经进入战略性调整和改组的阶段。调整就是有进有退,不退出就谈不上调整。以往的国有企业改革尽管取得了一些重要成果,但终究未能从总体上改善企业的经营状况,治理结构也没有质的改进。已经发生的调整大多是不同层次国有资本控制者之间的重构,即使有非国有 At present, the reform of state-owned enterprises has entered a phase of strategic adjustment and restructuring. The adjustment is that there are advances and retreats, do not quit without any adjustment. In spite of some important achievements made in the reform of the state-owned enterprises in the past, they failed to improve the overall operation of the enterprises and their quality of governance has not been improved after all. The adjustments that have taken place are mostly the reorganizations between controllers of state capital at different levels, even though there are non-state