Clarifying the relationship between general principles and Chinese characteristics in modern enterprise governance is an important theoretical construction task for the construction of a modern enterprise system with Chinese characteristics. The governance of state-owned enterprises entails the ‘special features’ such as the reconstruction of a Chinese-style governance structure, restructuring of SOE governance mechanisms, and reshaping of corporate goal values” to better reflect the phrase. To achieve the legislative goal of “refining the modern enterprise system with Chinese characteristics,” the Company Law (Draft Revision) must address the major relationships among universality and particularity, practicality and effectiveness, Party leadership and enterprise's independent autonomous management.