The inauguration of state owned enterprises is chiefly purposed for economic purpose regulation.Eying from its nature the SOE is a kind of special legal person with the characteristics of public legal person and private legal person,social legal person and financial legal person,earning legal person and welfare legal person. And eying from its operation system Ybe SOE has also conspicuous features which arc different from enterprises with other types of ownership. The general low benefit of SOE ismainly decided by its purpose of inauguration,nature,and Ybe system of operation. Under present sit-naYlOn,Ybc reform of SOE has Yo be aimed at Ybc reform of operation system,optimum operational style,the conversion of inner operational mechanism and rhc heightening of SOE’s vitality. And ar The same rime rhc readjustment of SOE’s scale,orientation and gravity of investment in order to reduce stare investment and lower the proportion of SOE in national economy.