本文是国家“七五”重点科研项目《中心城市的综合改革研究》课题组受国家体改委的委托所写的一个建议。本文从我国目前企业的实际状况出发,进一步明确了作为社会主义盈利性企业所要建立的新的运行模式和改革的最终目标,是要在国家宏观调控之下,以计划为指导,以盈利为目标,以市场为导向,以契约为基础,以等价交换为原则,以进取为动力,以竞争为压力,在提高经济效益和社会效益的同时,实行自主经营、自负盈亏,使企业真正成为社会主义的商品生产者和经营者。本文认为,朝这个目标过渡,在“八五”期间,一是必须进一步坚持和完善企业承包经营责任制;二是在扩大试点、总结经验的基础上,大力推行税利分流;三是对国有资产进行清资核资和重新估价,制定新的折旧制度,正确解决国有资产的保值补偿的问题;四是在规范化的条件下试行和推广股份制;五是与企业实行自负盈亏相适应,改革企业内部的劳动制度和分配制度;六是稳定和完善企业领导制度;七是强化企业管理,实现由粗放式经营向集约式经营转变。同时,必须进行一系列的宏观配套改革。 This article is a suggestion made by the research group of “Research on the Comprehensive Reform of Central Cities” of the “July-May” key scientific research project entrusted by the State Commission of Restructuring the Economy. Based on the current situation of our country’s enterprises, this article further clarifies the new operating mode and the ultimate goal of reform as a socialist profit-making enterprise. It is necessary to take the planning as the guide and profit as the goal under the macro-control of the state , Take the market as the guide, take the contract as the foundation, take the equal exchange as the principle, take the enterprising as the motive force, competes as the pressure, enhances the economic benefit and the social benefit, simultaneously carries on the autonomy, Producer and manager of commodities. This paper argues that the transition toward this goal during the “Eighth Five-Year” period, one must further adhere to and improve the enterprise contract management responsibility system; the second is to expand the pilot, based on the experience, vigorously promote tax diversion; third is the state-owned assets Carry out the capital verification and revaluation, formulate a new depreciation system and properly solve the problem of hedging and compensation of state-owned assets; fourth, try out and promote the joint-stock system under standardized conditions; and fifthly, Labor system and distribution system; the sixth is to stabilize and improve the business leadership system; the seventh is to strengthen the management of enterprises, from the extensive operation to the intensive operation of the shift. At the same time, a series of macro-supporting reforms must be carried out.