The State Council issued "Guiding Opinions on Deepening the Reform of State-owned Enterprises", which clearly made the improvement of modern enterprise system the key direction of the new round of state-owned enterprise reform. As the power base and decision-making core of modern enterprise operation, corporate governance structure has become the key link to improve modern enterprise system. 20 17 February central economic work conference, 17 further called for strengthening party leadership and party building in state-owned enterprises, promoting state-owned enterprises to improve the modern enterprise system and corporate governance structure, and "coordinating the delivery between party organizations and other governance subjects" was one of the key tasks? .
The particularity of modern state-owned enterprise system with China characteristics is not only reflected in the leading role of enterprise party organizations in corporate governance, but also determined by the functional orientation of state-owned enterprises in China. "State-owned enterprises are an important force to promote national modernization and protect people's common interests", so the value orientation of corporate governance of state-owned enterprises is not only to maximize the commercial interests of enterprises, but also to fully reflect the common interests of the country and the people, which is the combination of commercial attributes and public welfare attributes.