Abstract: The state-owned enterprise is the important material base and political foundation to strengthen the national comprehensive strength and safeguard the mutual interests of the people, so we must unswervingly enhance the strength of state-owned enterprises. Furthermore, we must further deepen the SOE reform to assure that the result of enhancing the strength of state-owned enterprises is successful. Therefore, on the basis of reviewing the reform process of state-owned enterprises and its great achievements, we have put forward some suggestions for further deepening the SOE reform. First of all, the state-owned enterprises need to improve the modern enterprise system and accelerate the formation of a scientific and effective corporate governance structure; secondly, the state-owned enterprises need to continuously improve operational efficiency, and establish a flexible and efficient market-oriented operation mechanism; then, we must adjust and optimize the layout structure, meanwhile, actively and steadily push forward the reform of mixed ownership; once again, we should vigorously promote the policy of cost cutting and performance improving and deepen the reform of SASAC's supervision; finally, we should give full play to the political core role of party organizations in state-owned enterprises.