企业是市场主体，是国民经济的主要细胞和社会物质财富的主要创造者。党的“十四大”提出建立社会主义市场经济体制的目标之后，十四届三中全会又进一步明确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。因此，无论从理论还是从实践上都可以说，建立现代企 Enterprises are the main body of the market, the main creator of the national economy’s main cells and the material wealth of society. After the “14th National Congress of the Party” proposed the goal of establishing a socialist market economic system, the Third Plenary Session of the 14th Central Committee of the Fourth Plenary further clarified that the modern enterprise system with public ownership as the mainstay is the foundation of the socialist market economic system. Therefore, both in theory and in practice can be said that the establishment of modern enterprises