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In economic and social development of China, State-owned enterprises (SOEs) play an important role. In recent years, the state-owned economy has basically completed its ownership clearly established, separating the management of the construction of modern enterprise system, and gradually improve the rights and responsibilities unified, well-coordinated effective checks and balances of corporate governance structure, which affect the development of productive forces to solve a number of institutional obstacles. However, as our economy and society entered a new period of development, to further deepen the reform of state-owned enterprises raised new challenges and new requirements. Heilongjiang Water Conservancy Construction SOEs has entered a crucial stage, but the water conservancy construction company’s overall long witch hunt, part of a lengthy restructuring process trivial, staff understanding of the reform is not in place, the vested interests of the main causes of interference, resulting in Heilongjiang Water construction of state-owned enterprises dependent strong administrative, urgent need to optimize resource allocation, internal problems and complex restructuring issues, which have become state-owned enterprises in Heilongjiang water conservancy construction obstacles to progress.In the new situation, how to deepen the reform of state-owned enterprises in Heilongjiang province water conservancy construction, build contemporary company of irrigation works construction system is a major task that has real sense. This paper uses the corporate governance, enterprise reform, modern enterprise system theory analysis of Heilongjiang province water conservancy construction state-owned enterprises problems and Countermeasures in Heilongjiang Province, the fourth water conservancy project office for restructuring case, undertook thorough analysis, summed up the fourth project in Heilongjiang province water conservancy department reform gains and losses, and use it as reference, put forward Heilongjiang water conservancy project in the second restructuring plan, the full text is divided into 5 parts, the first part is the introduction, describes the research background and significance, the second part is the review the related theories for the restructuring of state-owned enterprises, the related literature review; third part of water conservancy two Restructuring Problems and difficulties analysis; the fourth part in the water around the restructuring for the case analysis of its gain and loss, as the two water restructuring is beneficial draw lessons from, at the same time to make a feasibility analysis, are given specific reform content and form, puts forward the concrete operation scheme and effect evaluation; fifth part is the conclusion of the article.In this paper, combined with the actual case, put forward the basic principles of reform of state-owned enterprises, the overall objectives and reform step, expounds the main contents of the project, and put forward the reformed enterprises operation and management, emphasis on building a "new three" at the same time, must change management mechanism, strengthen enterprise interior to organize a structure, human resources, marketing (business), the finance, the reform of the distribution system, the train of thought for the reform of state-owned enterprises under the new situation has certain reference function.
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