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企业改革是整个经济体制改革的中心环节。当前企业改革的重点是转换企业经营机制——企业生存和发展的内在机能及其运行方式,其目标是使企业适应发展社会主义有计划商品经济的要求,成为自主经营,自负盈亏,自我发展、自我约束的独立商品生产者和经营单位,成为依法独立享有民事权利和承担民事义务的法人。由此,转换企业经营机制的核心在于落实经营自主权和自负盈亏的责任,权责一致才能产生约束机制,同
Enterprise reform is the central link of the entire economic system reform. The current focus of enterprise reform is to transform the operating mechanism of enterprises—the internal functions and operating methods of the survival and development of enterprises. The goal is to adapt the enterprises to the requirements of the development of a planned socialist commodity economy and to become self-operated, self-financing, and self-development. Self-disciplined independent commodity producers and business units become legal entities that independently enjoy civil rights and assume civil obligations. Therefore, the core of the transformation of the company’s operating mechanism lies in the implementation of the responsibility for operational autonomy and self-financing, and the unification of powers and responsibilities can result in a constraint mechanism.