Social goods are usually divided into individual goods, tool goods, common-pool goods and collective goods. The provision of common-pool goods, collective goods, tool goods and individual goods should obtain the following goals respectively: justice, public welfare and efficiency. Generally, it is the government who provides common-pool goods and collective goods. However, it doesn't exclude private provision. Tool goods can be provided either by government or individuals, but mainly through public and private cooperation, namely, mixed provision. And it are usually individuals who provide individual goods, however, it doesn't exclude public provision. The legal regulation patterns and corporate entity institutions on the basis of different social goods provision are different from one another. The provision of common-pool goods and collective goods is usually subordinated to the regulation of public law pattern and adopts public corporate entity institution. While the provision of individual goods is subordinated to the regulation of private law pattern and adopts private corporate entity institution. Similarly, the provision of tool goods is subordinated to the regulation of special law pattern derived from public law pattern and adopts special corporate entity institution. The feasible method of reforms in public provision in China should be based on the characteristics of the goods provided by governments and state-owned enterprises, adopting corresponding legal regulation pattern and corporate entity institution to carry out classified reforms.