国有企业改革至今没能取得实质性突破，其根源在哪里？笔者认为，国企改革的困境在于三大利益主体，国家、企业经营者、职工劳动者缺乏实现自身利益的动力机制，动力不足又极大地限制了企业活力，使国有资产始终难以摆脱萎缩的困境。 一、构建国有企业动力机制建议 国企缺乏活 SOE reform so far failed to make a substantive breakthrough, the root causes of where? The author believes that the plight of the reform of state-owned enterprises lies in the fact that the three major stakeholders, the state, the managers of enterprises and the laborers lack the motivation mechanism to realize their own interests. Insufficient motivation greatly limits the vitality of enterprises and makes it difficult for state-owned assets to shun the downturn. First, the construction of state-owned enterprises dynamic mechanism proposed lack of livelihood of state-owned enterprises