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的经营机制。转换企业经营机制是搞好国有大中型企业的关键所在。如何实现这种转换,是各级政府、各行业、各企业都在普遍关注的焦点,值得从理论上进一步总结经验,以推动这项工作的深入开展。企业经营机制,是企业生存和发展的内在机能及其运行方式,是引导和制约企业生产经营决策并与人、财、物相关的各项活动的基本准则及相应制度。我国建国后长期形成的以计划为中心的管理模式,对国有大中型企业干预太多,管得太死,限制了国有大中型企业活力 Enterprise reform is the central link of the entire economic system reform. The focus of current enterprise reform is to transform the operating mechanism of the enterprise. The key to improving state-owned large and medium-sized enterprises is to change the operating mechanism of enterprises. How to achieve this kind of conversion is the focus of all levels of government, industries, and companies. It is worth further summarizing the experience theoretically to promote the in-depth development of this work. The enterprise management mechanism is the internal function and operating mode of the enterprise’s survival and development. It is the basic guideline and corresponding system for the various activities related to people, finance, and materials that guide and control the production and operation of the enterprise. The long-term plan-centered management model that has been formed since the founding of the People’s Republic of China, interfered too much with state-owned large and medium-sized enterprises, and managed to die too much, limiting the vitality of state-owned large and medium-sized enterprises.