试论我国企业体制改革的突破与创新──学习党的十四届三中全会《决定》的体会张凤艳企业是国民经济的细胞，是现代社会最基本的经济组织，也是市场经济条件下经济活动的主体。《中共中央关于建立社会主义市场经济体制若干问题的决定》（以下简称《决定》）指出：＂建立现... On Breakthrough and Innovation in the Reform of China’s Enterprise System--A Study of the “Decision” of the Third Plenary Session of the 14th Party Congress Zhang Fengyan is a cell of the national economy, the most basic economic organization in the modern society, and also an economic activity under the conditions of a market economy. The subject. The “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System” (hereinafter referred to as the “Decision”) states: "The establishment of the present ...