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从1978年改革开放至今,国有企业改革就一直是政府及经济学界的核心议题。在这一历程中,先后经历了放权让利、利润留成、利改税和承包经营的改革实验,但效果并不理想。在1993年以后,又确立了以建立现代企业制度为指向的股份制改造。其主要指导思想是只要改变国有制的实现形式,如改变企业的组织形式与经营方式就可以使国有企业成为市场主体。其主要对策就是成立国资委、大力进行国有企业的股份制改造、全面实行两权分离的公司制。本文的研究是想证明:
Since the reform and opening up in 1978 up till now, the reform of state-owned enterprises has always been the core issue of the government and the economists. In this course of development, we successively went through the reform experiments of decentralization, profit retention, tax reform and contracting management, but the results were not satisfactory. After 1993, the establishment of a modern enterprise system was also established as a shareholding reform. Its main guiding principle is that SOEs can become market players only by changing the realization form of state-owned enterprises, such as changing the organizational form and mode of operation of enterprises. The main countermeasure is to set up a SASAC to vigorously reform the shareholding system of state-owned enterprises and fully implement the system of separation of the two companies. The research of this paper is to prove that: