小企业改制是国企改革“抓大放小”战略中的重要内容。但小企业改变经营机制时,由于自身的特点,凸现出的矛盾会更多。那么,小企业改制中思想政治工作的切入点在哪里?我们应该看到,小企业产权制度的改革所涉及到的企业资本构 The restructuring of small enterprises is an important part of the strategy of state-owned enterprise reform “grasping large and letting go”. However, when small businesses change their operating mechanisms, due to their own characteristics, more and more contradictions will emerge. Then, where is the entry point for ideological and political work in the reform of small-scale enterprises? We should see that the reform of the property rights system of small-scale enterprises involves the construction of enterprise capital.