党的“十四大”明确把建立社会主义市场经济作为我国经济体制改革的目标,这对企业来说既充满着机遇,又面临着抗战。企业是市场活动的主体,也是市场运行的基础,要使企业真正走向市场,成为自主经营、自负盈亏、自我发展、自我约束的法人实体和 The “14th National Congress of the Party” explicitly regards the establishment of a socialist market economy as the goal of China’s economic restructuring. This is both an opportunity for enterprises and an anti-Japanese war. Enterprises are the main body of market activities and the basis for market operations. To enable enterprises to truly move into the market, they become legal entities that are self-employed, self-financing, self-development, and self-discipline.