Since the reform and opening up China’s state-owned enterprise reform has made great progress. This paper reviews the experience of the reform of state-owned enterprises in China’s four historical stages，analyses the historical significance and their guiding role in the new round of State-owned Enterprise Reform to the Guiding Opinions on Deepening the Reform of State-owned Enterprises promulgated by the Central Committee of the Communist Party of China and the State Council on September 13，2015. It also puts forward some countermeasures for the classification reform of state-owned enterprises from three aspects：general，commercial and public welfare enterprises. For commercial state-owned enterprises，the organizational structure and a perfect market economic system should be established according to the characteristics of enterprises of different nature，and property rights reform should be accelerated. For public welfare state-owned enterprises，we should build a business-oriented management system and an assessment system focusing on social evaluation，improve the corresponding supervision laws and regulations.