国有企业改革目前面临两大难题：一是在转机改制中如何实现股权多元化，二是在有进有退的结构布局调整中怎样退出。合理有效地解决这两个问题，必须遵循以下四条原则：防止国有资产流失；还清改制退出时的现有职工的社会保障欠账；真正建立规范的名副其实的公司法人治理结构；? At present, the reform of state-owned enterprises faces two major problems: First, how to diversify ownership in the transitional restructuring; secondly, how to exit in the adjustment of the structure and layout of the state-owned enterprises? To solve these two issues reasonably and effectively, the following four principles must be followed: Preventing the loss of state-owned assets; Paying off the social security debts of the existing staff and workers when the system is withdrawn from its reform; Establishing a truly standardized corporate governance structure;