Abstract: The problem of state-owned enterprises' information disclosure has entered administrative litigation. It is a special type of information disclosure lawsuit due to the public nature of state-owned enterprises and the provisions of the Regulations on the Openness of Government Information. Based on the complex nature and supervision mechanism of state-owned enterprises, information disclosure litigation of state-owned enterprises faces difficulties such as defendant's determination of disorder, complexity of the subject of the obligation, and complexity of the information content. To solve these problems, first, the method of judging the subject qualification of the defendant should be clarified by breaking the barriers of the administrative subject theory. Second, the co-opetition relationship between state-owned enterprises and SASAC in the litigation process should be clarified, by establishing state-owned enterprises' defendant's central position, establishing a "parallel choice" system, and introducing a "third-person" system. Third, the criteria for the disclosure of information in state-owned enterprises should be refined, including the establishment of the main body of information generation, the process of clear information generation, the nature of identifying information content, and the division of composite information.