继上世纪90年代减员增效之后,国有企业改革正面临新的改革攻坚与机遇期。在美国主导的跨太平洋战略经济伙伴协定(TPP)等跨国经贸协议中,都内嵌着美国对新的世界经济游戏规则的考虑与设计,其中就有限制中国等新兴国家国有企业的比较竞争优势。而来自经合组织(OECD)的报告则强调了“竞争中立”的一个侧面,即国企因为其产权属性而获得特别支持的一面,相对忽略了国有企业因为其产权属性而负有特别 Following the downsizing and efficiency increases of the 1990s, the reform of state-owned enterprises is facing new challenges and opportunities for reform. Among the transnational economic and trade agreements such as the U.S.-led Trans-Pacific Strategic Economic Partnership (TPP), the United States embeds the consideration and design of the United States rules for a new world economic game, among which there are restrictions on the comparative competitive advantages of state-owned enterprises in emerging countries such as China . The OECD report, on the other hand, underlines one aspect of “competitive neutrality,” in which state-owned enterprises are particularly supportive of their property rights and relatively neglect the fact that state-owned enterprises have special characteristics because of their property rights