党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》指出:“以公有制为主体的现代企业制度是社会主义市场经济体制的基础”.中央的《决定》,为我国国有企业的改革指明了方向.当前,如何从我国的实际出发,按照现代企业制度的要求,深化企业体制改革,着力于企业制度的创新,是我们迫切需要研究的重要课题。 The “Decision of the Central Committee of the CPC on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th CPC Central Committee pointed out: “The modern enterprise system with public ownership as the main body is the basis of the socialist market economic system”. The “Decision” has pointed out the direction for the reform of China’s state-owned enterprises. At present, how to proceed from China’s actual conditions and in accordance with the requirements of the modern enterprise system, deepen the reform of the enterprise system and focus on the innovation of the enterprise system is an urgent issue that we urgently need to study. .