党的十四届三中全会《决定》把党的十四大提出的建立社会主义市场经济体制的改革目标和基本原则系统化、具体化,明确了我国国有企业改革的方向,就是建立现代企业制度。 我们认识到,建立现代企业制度是适应社会主义市场经济,以规范和完善企业法人制度为主体,以有限责任制度为核心的 The “Decision” of the Third Plenary Session of the 14th Central Committee of the Party systematically and concretely defined the objectives and basic principles of reform set forth in the 14th National Congress of the Communist Party of China in establishing a socialist market economy, and clarified the direction of the reform of the state-owned enterprises in our country, namely the establishment of a modern enterprise system. We recognize that the establishment of a modern enterprise system is to adapt to the socialist market economy, to standardize and perfect the corporate legal system as the main body of the limited liability system as the core