关键词: 国有企业, 人力资本, 改革

Abstract: The state-owned enterprises reform in China is still abiding by ownership principle for currency capital,i.e.,investor is the owner and gets benefit,which couldn't scientifically embody aim and special function of Chinese state-owned enterprises,as well as governing structure for establishing state-owned enterprises.The reality demands us to replace currency capital ownership principle with human capital one to lead further reform of state-owned enterprises,and use human capital ownership principle to decide ownership of state-owner property for all the people.

Key words: state-owned enterprises, human capital, reform