“国有企业改革与发展之难点剖析”一文中的许多观点笔者深有同感。在深化粮食流通体制改革的今天，面对当前部份国有企业改革的困难与现实处境，特别是中、小粮食企业面临破产、拍卖，职工下岗、放假、开不出工资的现实，感受尤深。我省作为粮食主产区，如果这样，国有粮食企 The author shares many views in the article “Anatomy of the Difficulties in the Reform and Development of State-owned Enterprises.” In deepening the reform of the grain circulation system, in the face of the difficulties and the realities of the current reform of some state-owned enterprises, especially the medium and small grain enterprises facing the reality of bankruptcy, auction, workers' lay-off, vacation leave and no wage, they feel particularly deep . As the main grain producing area in our province, if so, state-owned grain enterprises