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我国传统国有企业制度建立以来40多年的历史表明,它不能适应社会主义经济发展的要求,不能促使社会生产力的发展。改革十多年来,虽然采取了一系列改革举措,如利改税、承包制、税利分流等等,想通过下放经营权、调整利益关系去转换国有企业经营机制,但实践已经证明,这些举措并不能真正实现原来设想的目标。党的十四届三中全会在总结过去改革经验的基础上,提出了企业改革由政策性调整转向制度创新、建立现代企业制度的新思路,今年年初又颁布了《公司法》,这是我国企业制度的根本
The history of over 40 years since the establishment of our traditional state-owned enterprise system shows that it cannot adapt to the requirements of socialist economic development and cannot promote the development of social productive forces. In the more than a decade of reforms, although a series of reform measures have been adopted, such as tax reform, contracting, taxation, and profit diversion, we are trying to shift the operating mechanism of state-owned enterprises by delegating management rights and adjusting interest relationships. However, practice has proven that these measures have been implemented. It does not really achieve the original goal. The Third Plenary Session of the 14th CPC Central Committee, on the basis of summarizing the past reform experience, proposed a new idea of enterprise reform from policy adjustment to institutional innovation and the establishment of a modern enterprise system. At the beginning of this year, the “Company Law” was promulgated. This is our country. The fundamentals of the enterprise system