国有企业改革面临着两大难题 :一是解决国有企业各种负担的资金从何处来？二是国有企业的多余人员到哪里去？我国政府对解决国有企业的资金问题投入了大量的精力 ,近期出台的有关债转股的措施就是其中之一 ,对国有企业富余职工也采取一系列安置的措施 ,成立了各层次的下岗再就 State-owned enterprise reform faces two major problems: First, where do the funds for the various burdens of SOEs come from? Second, where are the redundant personnel of state-owned enterprises? The Chinese government has invested a lot of energy in solving the problem of state-owned enterprises’ funds. The recently introduced measures concerning debt-to-equity swaps are one of them, and a series of resettlement measures have also been taken for surplus employees of state-owned enterprises, and various levels of laid-off workers have been established.