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本文认为，建立现代企业制度，公司制是其中的重要组织形式。由现在的工厂制改造为公司制就必须把过去搞活企业的思路转变为搞活资产，让企业真正实现经营机制的转变，决不能再搞＂翻牌公司＂。为此，必须在切实转换企业的经营机制上狠下功夫，使企业真正能够成为自主经营、自负盈亏的独立承担民事责任的法人实体，实现对资产的有效运营。建立现代企业制度，在当前要认真研究解决企业用自有资金形成的新增固定资产的归宿问题．可以考虑把其中一部分界定为企业法人财产的增值，一部分划为两金（公积金、公益金），一部分直接量化到职工个人，作为国家对职工赠送部分股权，但要明确作出若干限定，如只能分红，不能转让一类的；还要切实解决企业的历史包袱问题，包括企业的巨额债务问题，企业退休职工问题，企业老职工社会保险费积累不足问题．企业办＂社会＂的剥离问题，职工住房问题，企业冗员问题等等。
This article believes that the establishment of a modern enterprise system, the company system is an important form of organization. From the current factory system to the company system, we must change the train of thought that has invigorated the enterprise in the past to invigorate the assets so that the company can truly realize the change of operating mechanism and must not engage in “flop companies.” To this end, we must make efforts to effectively transform the operating mechanism of the enterprise so that the enterprise can truly become a legal entity that independently manages its own profits and losses and independently bears civil liability, and realizes effective operation of assets. To establish a modern enterprise system, we must seriously study and resolve the problem of the destination of new fixed assets formed by enterprises using their own funds. Some of them may be considered as the value-added of corporate legal property, and some of them are classified as two gold (supply funds, public welfare funds). Some of these are directly quantified to individual employees. As the state presents some equity to employees, it is necessary to make certain restrictions, such as dividends. , can not be transferred to a class; but also a practical solution to the problem of historical burden of enterprises, including the huge debt of the enterprise, the problem of retired employees of enterprises, the lack of accumulation of social insurance premiums for old employees of enterprises. The problem of the separation of enterprises from “society”, the problem of housing for employees, the problem of overstaffing in enterprises, etc.