中国国有企业改革一直是经济体制改革的“老大难”问题，从放权让利、利改税、经济责任制承包到股份制，虽然都取得了一定的阶段性成果，但变革内容主要是围绕着利润分配方式和经营权展开的，并没有触动传统企业制度的要害，没有解决深层次的问题，所以无法从根本上改变国有企 The reform of state-owned enterprises in China has always been the “permanent problem” in economic system reform. From the process of delegating power, profit and taxation, and contracting economic responsibility to joint-stock system, although all have achieved certain phase results, the content of reforms is mainly related to the distribution of profits. The development of methods and management rights did not touch the essence of the traditional enterprise system and did not solve the deep-seated problems. Therefore, it was impossible to fundamentally change the state-owned enterprises.