不久前十五届四中全会通过的“关于国有企业改革和发展若干重大问题的决定”，为我国国有企业的改革和发展指明了方向。笔者认为，企业脱钩以后，围绕企业改革与发展要做的事情很多，择其主要，目前至少要做好以下几项工作：１建立健全国有企业出资人及政府监管制度。这里实际 The “Decision on a number of major issues concerning the reform and development of state-owned enterprises” passed by the Fourth Plenary Session of the 15th Central Committee pointed out the direction for the reform and development of state-owned enterprises in China. The author believes that after the decoupling of enterprises, there are many things to do around the reform and development of enterprises, and they must choose the major ones. At present, they must do at least the following tasks: 1. Establish and improve the state-owned enterprise investors and government supervision system. Actual here