企业改革的根本目的,是转换企业经营机制,使它们从政府机关“附属物”的地位下解脱出来,成为自主经营的独立法人,放胆走向市场参与竞争,形成自我积累、自我发展、自我激励、自我约束的良性循环。这一根本目的,是任何时候都不能模糊的。 时下确有模糊“根本目的”的现象存在。有些企业,申请参加改革试点,厂长想的是利税方面的“优惠”,职工想的是收入方面的“实惠”,而对于企业如何在改革中加速发展,反而有所忽略。还有些企业,把转换经营机制简单地归结为“破三铁”。殊不知, The fundamental purpose of enterprise reform is to transform the operating mechanism of enterprises so that they are freed from the status of “affiliates” of government agencies, become independent legal entities operating independently, boldly move into the market to participate in competition, and form self-accumulation, self-development, and self-motivation. A virtuous cycle of self-restraint. This fundamental purpose cannot be blurred at all times. There is indeed a phenomenon that blurs the “basic purpose”. Some enterprises apply for reform pilots. The manager thinks about the “preferential” in terms of profits and taxes. The employees think about the “benefit” in terms of income. However, how the company accelerates development in the reform is ignored. Some enterprises also simply attributed the conversion mechanism to “breaking the three railways.” As everyone knows,