认为明确、深刻的认识始终是改革最迫切需要的资源和最强大的动力，并结合党的十五届四中全会《关于国有企业改革和发展若干重大问题的决定》精神，在分析国有企业及其改革现状的基础上，着重探讨国有企业改革和发展战略，指出当前国有企业改革应重点抓好“退”、“调”、“改”、“管”这四项工作。 He believes that a clear and profound understanding has always been the most urgent need for resources and the most powerful impetus for the reform. In the spirit of the Decision of the Fourth Plenary Session of the 15th CPC Central Committee on Certain Major Issues concerning the Reform and Development of State-owned Enterprises, On the basis of the current situation and the status quo of its reform, this paper focuses on the reform and development strategies of state-owned enterprises. It points out that the current reform of state-owned enterprises should focus on the four tasks of “retreat”, “transfer”, “reform” and “management”.