党的十八届三中全会中确立了以"管资本"为主的新型国有资产监管体制,但并不是所有类型的国有企业都适用于这种监管体制. 应当依据国有企业所处领域和功能目标的不同,将其分为公益性国有企业和营利性国有企业,并在此基础上设计出针对不同类型国有企业的国资监管法律路径. 在国企类型化下的国资监管改革过程中,要坚持市场化导向的指导原则,将国有资产统一监管与分类监管相结合,实现由"管企业"向"管资本"国资监管方式的转变.%New supervision system of state-owned assets of mainly"supervising assets" is determined in the 3rd plenary session of 18th CPC National Congress, but not all types of state-owned enterprises are suitable for this kind of supervision system. State-owned enterprises should be categorized into not-for-profit ones and for-profit ones according to the different fields, functions and aims, based on which legal paths of supervision of state-owned assets should be designed for different types of state-owned enterprises. During the process of supervision reform of state-owned assets under classification of state-owned enterprises, the guiding principles of market orientation should be adhered to, the uniform supervision and differentiated supervision of state-owned assets should be combined, and the transformation of supervision mode of state-owned assets should be realized from "supervising enterprises" to "supervising assets".
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