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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》,确定了我国经济体制改革的目标和总体规划,是九十年代进行经济体制改革的行动纲领。《决定》明确了国有企业改革的方向就足建立现代企业制度,这是建立社会主义市场经济体制的基础,是社会主义市场经济体制的重要组成部分。建立适应市场经济的产权清晰、权责明确,政企分开、管理科学的现代企业制度,是《全民所有制工业企业法》和《全民所有制工业企业转换经营机制条例》的继承和发展,标志着我国企业改革进入了一个新的时期。 建立现代企业制度的根本目的在于转换企业经营机制,使我国国有企业真正成为自主经营,自负盈亏,自我发展、自我约束的经济和市场竞争主体。 十多年来,国有企业的改革一直是我国经济体制改革的重点和难点。前段的改革基本上是以改变计划经济的方法与手段为目的,而现在的改革是
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, defined the goals and overall plans for China’s economic restructuring, and was the action program for the reform of the economic system in the 1990s. The “Decision” clarifies that the direction of the reform of state-owned enterprises is sufficient to establish a modern enterprise system. This is the basis for establishing a socialist market economic system and is an important part of the socialist market economic system. The establishment of a modern enterprise system with clear property rights, clear rights and responsibilities, and separation of government and enterprises, and management science to adapt to the market economy is the succession and development of the “National Ownership-Industrial Enterprise Law” and the “Nationally Ownership-Owned Industrial Enterprise Conversion Operation Regulations”, marking China’s Enterprise reform has entered a new period. The fundamental purpose of establishing a modern enterprise system is to transform the enterprise operating mechanism so that the state-owned enterprises in China will truly become the main players in the economy and market competition for self-management, self-financing, self-development and self-restraint. For more than a decade, the reform of state-owned enterprises has been the focus and difficulty of China’s economic restructuring. The first stage of the reform was basically aimed at changing the planned economy. The current reform is