本文认为 ,当前多数国有企业缺乏活力 ,经济效益不佳 ,主要原因除产权制度、管理体制内部管理不善之外 ,企业家的作用未能充分发挥。缺少企业家的激励和约束机制是该问题的症结所在。企业家行为的激励应包括有形资产报酬和无形资产报酬两类 ;约束机制应包括内部人控制和社会约束两类 This paper argues that at present, most state-owned enterprises lack vitality and poor economic returns. The main reason for this is that the role of entrepreneurs can not be fully realized except for the property rights system and internal management of the management system. The crux of the problem is the lack of entrepreneurial incentives and restraints. Incentives for entrepreneurial behavior should include two types of compensation for intangible assets and intangible assets; restraint mechanisms should include internal control and social constraints in two categories