Currently, for the imminent reform of state-owned enterprises, China's central government has introduced the top-level state-owned enterprise structural reform suggestions. Anbound research team believes that such suggestions are undoubtedly reasonable and necessary. At present, China’s society does not enjoy the benefits of state-owned enterprise reform; instead the monopoly status of state-owned enterprises has become consolidated. We insist that the original governance structure of state-owned enterprises should be reformed by the means of mutual fund, so that the ownership, enterprise supervision and resources can be truly socialized. In addition, the Chinese government must also emphasize a more market-oriented way of bankruptcy reorganization. The governance structure of state-owned enterprises has experienced great changes; the real, profound reform of state-owned enterprises will be established.