目前,我国国有制企业的改革大体上实现了两步。第一步是扩大企业经营自主权。第二步是推行承包经营责任制。这两步虽然一步比一步深入,但都是基本沿着所有权与经营权相分离,强化企业经营自主权的思路改革的,都没有解决国有制企业的财产所有权问题。由于企业的资产全部归国家所有,承包者虽然抵押了自己的一部分财产,或是承包合同明确规定经营失败了,承包人要受到经济惩罚,但是这些财产或惩罚与国家的资产相比只能是杯水车薪,企业亏损或破产,损失仍然基本上由所有者—— At present, the reform of state-owned enterprises in China has basically achieved two steps. The first step is to expand the autonomy of business operations. The second step is to implement a contract responsibility system. Although these two steps are deeper than one step, they are basically based on the separation of ownership and management rights, and the idea of ​​strengthening the autonomy of business operations has not solved the problem of property ownership of state-owned enterprises. Since the company’s assets are all owned by the state, the contractor has mortgaged part of his or her assets, or the contract clearly specifies that the business has failed, and the contractor is subject to economic penalties. However, these assets or penalties can only be compared with the national assets. With a glass of water, a business loss or bankruptcy, the loss is still basically owned by the owner -