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建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业的改革方向,其目的是要建构社会主义市场经济的微观基础,提高企业经营管理水平和竞争能力。现代企业制度与同计划经济相适应的传统企业制度相比,无论是在法律地位、产权关系、组织形式、组织制度,或是在管理制度、经营机制、分配制度、财会制度等诸多方面,都有质的区别,正是在这个意义上,现代企业制度相对于传统企业制度,是一种制度创新。这种创新,是否定、是扬弃,既克服又保留,是企业制度的革命。正因为如此,它就不能不涉及到人们的观念、利益以及各种机制的变化和调整,不能不触及到一些深层次的矛盾;而建立以公有制为主体的现代企业制度,
The establishment of a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and market economy. It is the direction of the reform of state-owned enterprises in China. Its purpose is to build a micro-foundation of the socialist market economy and improve the level of business management and competitiveness. Compared with the traditional enterprise system that is compatible with the planned economy, the modern enterprise system, whether it is in legal status, property rights, organizational form, organization system, or management system, operating mechanism, distribution system, accounting system, etc. The qualitative difference is precisely in this sense, the modern enterprise system is a kind of institutional innovation compared to the traditional enterprise system. This kind of innovation, which is negative and discarded, overcomes and retains, is a revolution in the corporate system. Because of this, it cannot but involve people’s ideas, interests and changes and adjustments of various mechanisms, and can not but reach out to some deep-seated contradictions, and establish a modern enterprise system with public ownership as the main body.