我国经济体制改革是以增强企业活力为中心环节,是把全民所有制企业建设成为自主经营,自负盈亏,自我积累,自我发展的相对独立的商品生产者和经营者。改革以来,全民所有制企业,通过由简政放权,扩大企业自主权到推行厂长负责和企业承包经营责任制,确立了企业的经营管理体制,使企业的经济效益不断提高。职工的主人翁积极性将到发挥,企业的发展后劲有所增强。治理整顿以来,企业的自我约束机制不断完善,使大型骨干企业活力的有所增强。但是,由于财政和信贷的紧缩,对一些中小企业力度过大,企业负担过重,效益多方转移,企业的活力与积极性受到影响。企业负担呈现出多环节,多层次的特点。通 The reform of China’s economic system is centered on enhancing the vitality of enterprises. It is to build enterprises owned by the whole nation into relatively independent producers and operators of self-employed, self-financing, self-accumulation, and self-development. Since the reform, the enterprises owned by the entire people have passed the simple administration of decentralization, expanded corporate autonomy, and implemented the responsibility of the factory manager and the company’s contracted management responsibility system. This has established the company’s operating management system, which has enabled the company’s economic benefits to increase continuously. The enthusiasm of the employees of the employees will be brought into play, and the development potential of the enterprises will be strengthened. Since the rectification and rectification, the self-restraint mechanism of enterprises has been continuously improved and the vitality of large-scale backbone enterprises has been enhanced. However, due to the tightening of finances and credits, the efforts of some small and medium-sized enterprises are too large, the enterprises are overburdened, the benefits are transferred, and the vitality and enthusiasm of the enterprises are affected. The corporate burden presents multiple links and multi-level features. through