在实现“两个转变”过程中，如何打破计划经济体制下形成的企业运行机制和经营模式，做好改革与管理这两篇大文章，是摆在国有企业面前的重大课题。东北制药集团公司（以下简称东药）从机制创新入手，进行以管理创新为主要内容的企业再造，取得了明显的成就。t东药是以东北制药 In the process of “two changes”, how to break through the operating mechanism and business mode of enterprises formed under the planned economy system and do a good job of reform and management are two major topics before the state-owned enterprises. Northeast Pharmaceutical Group Co., Ltd. (hereinafter referred to as “Dong Yao”) started with mechanism innovation and undertook enterprise reengineering with management innovation as the main content, and made remarkable achievements. t East medicine is based on Northeast Pharmaceutical