我国县属国有企业目前大多处于十分难堪的境地：一方面，它在整个县级经济中仍占具举足轻重的地位．县级经济离不得它；另一方面，由于普遍处于严重亏损的状态，它们对县级经济进一步发展的拖赘又很大。县属国有企业摆脱困境，一要进行内部的产权制度改革，二要获得较为宽松的外部环境。其中，产权制度的改革尤为关键。文章结合涪陵市交通系统企业改革的实践，认为产权改革不仅有助于理顺产权关系，充分调动劳动者的积极性．而且有利于缓解企业内部资金短缺等困难，为企业的迅速发展造就新的机遇。 Most of the county-owned state-owned enterprises in China are currently in a very embarrassing situation: On the one hand, it still occupies a decisive position in the county-level economy. The economy at the county level is indispensable to it; on the other hand, due to the general state of serious losses, their delays in the further development of county-level economy are very large. The county-owned state-owned enterprises are out of their predicament. First, they must carry out internal property rights reforms, and second, they must obtain a more relaxed external environment. Among them, the reform of the property rights system is particularly critical. The article combines the practice of the reform of the transportation system in Liling City, and believes that the reform of property rights not only helps to rationalize property rights relations, but also fully mobilizes the enthusiasm of the workers. It is also helpful to ease the internal capital shortage and other difficulties, creating new opportunities for the rapid development of the company.