以理论上新突破引领国企改革实践●宋恩华党的十五大就我国“经济体制改革和经济发展战略”，从历史的、全局的高度提出了明确的思路、任务和政策取向，其核心是积极推进两个根本性转变。深刻领会十五大报告关于公有制理论、分配理论重要论述的精髓，切实解放思想，抓住机... Leading the reform of state-owned enterprises with theoretical breakthroughs ● Song Enhua’s 15th National Party Congress proposed a clear line of thought, tasks, and policies on the “economic restructuring and economic development strategy” of China from a historical and overall perspective. Its core is positive. Promote two fundamental changes. Deeply comprehend the essence of the important statements of the Public Ownership Theory and distribution theory in the report of the 15th National Congress of the Communist Party of China;