增强企业的活力,是我国经济体制改革的中心环节。十几年来,我国国有企业的改革,经历了由放权让利到转换企业经营机制两个大的阶段。从放权让利到改革企业经营机制,无论在理论上或在实践上都是一个很大的突破,具有重要的意义。但一个时期以来,转换企业经营机制 Enhancing the vitality of enterprises is a central link in China’s economic restructuring. For more than a decade, the reform of state-owned enterprises in China has gone through two stages, from decentralization to profit-taking to the conversion of enterprise operating mechanisms. From decentralization and profit-sharing to the reform of the operating mechanism of enterprises, it is an important breakthrough in both theory and practice, which is of great significance. However, over a period of time, the transformation of the operating mechanism of enterprises