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德国的国有企业包括了国营企业、国家主办企业和国家参与企业。长期以来，德国对国有企业的管理已形成了一套独特的管理体系。本文对此进行了介绍，并略过它们对我国国有企业改革所具有的参考价值。
German state-owned enterprises include state-owned enterprises, state-sponsored enterprises, and state-participating companies. For a long time, Germany has formed a unique management system for the management of state-owned enterprises. This article introduced this, and skipped their reference value for the reform of state-owned enterprises in China.