党的十四届三中全会的《决定》中,明确提们我国国有企业改革的根本出路,是建立一种全新的现代企业制度。这一改革目标,使几年来转换经营机制步履维艰的国有大中型企业为之一振,仿佛看到了前方的希望之塔,真可谓柳暗花明又一春。 现代企业制度,是一种适应社会化大生产和社会主义市场经济要求的产权清晰、权责明确、政企分开、管理科学的新型企业制度。通过改革开放十多年来,我国国有企业改革从扩大企业自主权、推行承包经营责任制,逐步发展为实行政企分开、转换企业经营机制,经过了一个渐进的过程,这些改革措施对增强企业活力,提高企业效益发挥了积极的作用。但是,企业改革的诸多困难和矛 The “Decision” of the Third Plenary Session of the 14th CPC Central Committee clearly states that the fundamental way out for China’s state-owned enterprise reform is to establish a brand-new modern enterprise system. This reform goal has made it possible for state-owned large and medium-sized enterprises that have struggled to transform their operating mechanisms for years. It seems that they have seen the tower of hope ahead. The modern enterprise system is a new type of enterprise system with clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management that meet the demands of socialized large-scale production and the socialist market economy. Through more than a decade of reform and opening up, China’s state-owned enterprise reforms have gradually expanded the autonomy of enterprises and promoted the responsibility system of contracted operations, and gradually developed into a separation of administration and enterprises, and the transformation of enterprise management mechanisms. After a gradual process, these reform measures have enhanced enterprises. Vitality and improving corporate effectiveness have played a positive role. However, many difficulties and spears of corporate reform