本文通过对中国改革开放以来国有企业改革道路上所遇到的重大问题以及针对各问题经济学界提出的主要理论解释和政策建议进行大致阐述和归纳总结，对改革中的经验教训进行反思，并附上自己的一些个人看法。 随着二十世纪末以国有企业为主体的计划经济体制弊病的日益暴露，人们对国有企业日益关注，所谓的“国有企业向何处去”即国有企业改革，简称国企改革，渐渐提到日程上来并赋诸实践到如今。对比同时进行改革的苏联，我国改革过程中出现的问题和政策效果发人深省。 针对改革过程中诸多问题，国内外众多经济学学家提出了诸多理论。而中国改革也经历了放权让利，工业经济责任制，利改税，承包责任制，建立现代企业制度阶段与上市融资制度的过程。 本文目的就在于综述过去，为国企改革的未来提供借鉴。

Based on China's reform and opening up of the reform of state-owned enterprises on the road by the major problems encountered, as well as the issue of economic circles against the main theory and policy recommendations broadly summarized and explained the reform to reflect on the lessons learned, together with on some of their own personal views. With the end of the 20th century in state-owned enterprises as the main drawbacks of the planned economic system increasingly exposed, and people increasingly concerned about the state-owned enterprises, the so-called "state-owned enterprises going," that is, state-owned enterprise reform, as state-owned enterprises reform, gradually mentioned agenda and to give all to practice today. Contrast at the same time carry out reform in the Soviet Union, appeared in the process of China's reform and the effect of thought-provoking issues and policies. Address many issues in the process of reform, many economics experts at home and abroad to a lot of theories. China's reform has also experienced a delegating powers and benefits of industrial economic accountability, substitution of profit delivery to the State with tax payments, contract responsibility system, and establishing a modern enterprise system and the stage of the process of listing and financing system. The purpose of this article is to review the past and the future of reforming state-owned enterprises for reference.