中文摘要：

随着党和政府关于深化国有企业改革一系列决定、意见与规划的相继出台，国有企业分类视角下我国国有资产管理体制改革的思路基本形成。从马克思社会分工的经济学理论考察，发达的社会分工决定了国有企业的特点，界定了国有企业的功能，划分了国有企业的类别，反映了国有企业的市场化程度，所以国有企业的科学分类可以进一步提高社会生产力与社会生产效率，而国有企业分类视角下我国国有资产管理体制的改革有利于在现实层面促进社会主义生产方式与市场经济的关系。但是，由各类国有企业的鲜明特点与“一刀切”制度的矛盾所导致的一系列问题依旧存在，在分别借鉴新加坡、美国与挪威关于不同类型国有企业中国有资产管理的经验后，我国国有企业总体上可以通过界定功能而按行业继续分类，并组建国有资本投资、运营公司，以“管资本”为主监管国有资产，根据目前四类国有企业的自身功能和市场化程度来重新考察国有资产管理指标。

英文摘要：

As a series of decisions, opinions and projects are put forward in succession, the way to reform the managing system of national assets under the perspective of classification of state-owned enterprises is coming into being. Viewed from the economic theory of Marx＇s social division of labor, advanced social divi- sion of labor determines the characteristics of state-owned enterprises, defines the function of state-owned en- terprises, classifies the state-owned enterprises, and reflects the degree of the marketization of state-owned enterprises. Therefore, the scientific classification of state-owned enterprises could further improve social pro- ductive forces and social production efficiency. And the reform of managing system of national assets promotes the relation between socialist production mode and market economy.