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四川月亮食品有限公司是１９９４年达川市产权制度改革首家试点企业。公司通过向企业职工发售股票，落实了法人财产权，建立法人治理结构。在改制中，公司强化管理，整章建制，规范了企业行为，并促进了＂三大制度＂的改革：打破旧管理模式；推行全员合同制；实行岗位工资和计件工资制。调整了产品结构，使之适应市场的需求。改制后，公司运行机制起了重大变化，企业成为市场竞争主体；明确了企业与职工的关系，理顺了经理与官员的关系。并总结了改制实践中的经验：思想应首先创新；与经营创新相结合；应尽快造就一批新型企业家。
Sichuan Moon Food Co., Ltd. was the first pilot company in Dachuan’s property rights reform in 1994. Through the sale of shares to employees, the company implemented corporate property rights and established a corporate governance structure. In the restructuring, the company strengthened management, established an entire chapter, standardized corporate behavior, and promoted the reform of the “three major systems”: breaking old management models; implementing a full-time contract system; and implementing post-salary and piece-rate wage systems. The product structure was adjusted to adapt to the needs of the market. After the restructuring, the company’s operating mechanism has undergone major changes, the company has become the main body of market competition; the relationship between the company and its employees has been clarified, and the relationship between managers and officials has been streamlined. And summed up the experience of restructuring practices: ideas should be the first innovation; combined with business innovation; should create a group of new entrepreneurs as soon as possible.