【摘要】 为了推进国有企业改革，文章论述了三个方面。首先，在指导思想上，必须明确国企改革的目的和性质，要坚持改革的正确方向；其次，在宏观布局上，必须准确把握国有企业的定位和分类，要做到有进有退：第三，在微观基础上，必须全面正确的认识现代企业制度，走出思想误区。更多还原

【Abstract】 Firstly , it is important to be clear of the objective and the nature of the reform of the state－ owned enterprises,so as to be in the right track. Secondly, scientifically fix positions for the state－ owned enterprises and classify them accordingly, finally, correctly and comprehensively understand the modern enterprises system.更多还原