企业改革是经济体制改革的中心环节，直接关系到改革的成败。党中央、国务院已把深化国有企业改革作为今年经济体制改革的重点。一个时期以来，理论界和实际工作部门的同志都对如何深化国有企业改革问题进行了深入的探讨，提出一些很有见地、富有建设性的观点和意见。一、国有 Enterprise reform is the central link in the economic system reform and directly related to the success or failure of the reform. The Party Central Committee and the State Council have made deepening the reform of state-owned enterprises the focus of this year’s economic restructuring. For a period of time, the comrades in the theoretical and practical work sectors have conducted in-depth discussions on how to deepen the reform of state-owned enterprises and put forward some very insightful and constructive views and opinions. First, state-owned