当前，深化国有企业改革面临不少难题，其中有经营机制不灵活、效益差、亏损严重、社会负担重等等。但笔者认为这些问题都不是最关键的，国有企业改革最关键的，或者说最难解决的是财务括据问题。财务拮据已使国有企业与银行的关系陷入死结，尽快解开这个死结，理顺国有企业与 At present, deepening the reform of state-owned enterprises is facing many difficulties, including inflexible operating mechanisms, poor efficiency, serious losses, heavy social burdens, and so on. However, the author believes that these issues are not the most critical. State-owned enterprise reform is the most critical, or the most difficult to solve is financial inclusion issues. Financial constraints have brought the relationship between state-owned enterprises and banks into a deadlock, solved this deadlock as soon as possible, and rationalized state-owned enterprises.