党的十八大以来，国企改革进入一个新的发展阶段。回顾国企改革历程，总体来看取得了显著成效，运行质量和效益明显提升，但依然存在不少问题，如经营目标的多重性、产权责任主体的模糊性、对行政资源的过度依赖性、经理人行政任命制、内部体制机制不完善、垄断行业亟待深化改革等。而解决这些问题的前提与关键，很大程度上就在于明确国有企业的功能定位，根据不同企业的功能和特点有效实施分类改革、分类发展、分类定责和分类监管。只有坚持分类改革、统筹兼顾、重点推进，才能更好地促进国有经济布局结构优化，规范国有企业法人治理结构，增强企业市场竞争能力，构建公平完善的市场机制，增强社会公共产品的有效供给；才能使国有企业在市场经济改革的大潮中充分发挥控制力、影响力和带动力。本报告首先对国有企业的功能定位进行历史回顾，其次对国有企业功能定位与分类的内涵和外延进行阐释，包括国有企业功能定位与分类的目的及意义、分类的原则与维度、分类的方法等，并在此基础上对我国国有企业分类改革的制度建设及地方分类改革的实践进行总结和梳理，重点讨论我国国有企业分类改革实践中存在的问题，最后对我国国有企业分类中不同类型国企提出改革思路及对策建议。
Since the 18th National Congress of the Communist Party of China，the reform of state-owned enterprises has entered a new stage of development. However，there are still many problems in the reform，such as the multiplicity of business objectives，the ambiguity of the subject of property rights responsibility，the excessive dependence on administrative resources，the administrative appointment system of managers，the imperfect internal system and mechanism，and the urgent needs to deepen the reform of monopoly industry. To a large extent，it is the premise and key that to solve these problems by clarifying the functions and positioning of state-owned enterprises，and according to the functions and characteristics of different enterprises，effectively implementing classified reform，classified development，classified responsibility and classified supervision. Only by insisting on classification reform，making overall plans and take all factors into consideration and focusing on key enterprises，can we promote the structural optimization of state-owned economy，standard state-owned enterprise as a legal person governance structure，enhance the enterprise market competition ability，build a fair and perfect market mechanism，strengthen the effective supply of public products，develop the good control power，influence and momentum of the state-owned enterprises. Firstly，this chapter reviews the historical function orientation of state-owned enterprises. Then，explains the connotation and extension of the function orientation and classification of state-owned enterprises which including purpose and significance of the function orientation and classification of state-owned enterprises，principles，dimensions and methods of classification and so on. On the basis of the classification，summarizes and sorts system construction of the reform of Chinese state-owned enterprises and local classification reform practice. Besides，focuses on the problems existing in the reform of state-owned enterprise classification practice. Finally，raises some thoughts for reforming state-owned enterprises of different types，puts forward some practical measures for the existing problems.
