关键词: 国有企业; 分类监管; 功能分类; 兼容性解释

Abstract: There exists a tension relationship between the efficiency-oriented functional classification and the risk prevention oriented regulatory rules of state-owned enterprises. At present， there is a dilemma between the regulation in the functional classification of state-owned enterprises and the regulatory rules of state-owned enterprises stipulated in the Law of State-owned Assets of Enterprises. It is argued that the multi-dimensional classification of state-owned enterprises should be constructed to present the gradual evolution of the supervision in state-owned enterprises， and the regulatory rules should be clarified by matching the rules with different categories of state-owned enterprises by functional classification. Compatibility interpretations should be given to tackle the compatibility of different classification standards of regulatory guidance， regulatory objects， and regulatory contents.

Key words: state-owned enterprise; classified supervision; functional classification; compatibility interpretation