当前,企业在转换经营机制、走向市场过程中,如何建立和完善自我约束机制,是一个亟待解决的重要问题。 一、企业的自我约束机制 《全民所有制工业企业转换经营机制条例》(以下简称《条例》)第二条明确规定:“企业转换经营机制的目标是:使企业适应市场的要求,成为依法自主经营、自负盈亏、自我发展、自我约束的商品生产和经营单位,成为 At present, how enterprises establish and improve their self-restraint mechanism is an important issue that needs to be solved in the process of transforming the operating mechanism into the market. I. The self-restraint mechanism of enterprises The “Regulations on the Conversion of the Ownership-Owned Industrial Enterprises Regulations” (hereinafter referred to as the “Regulations”) clearly states that: "The objective of the enterprise’s transformation of the operating mechanism is: to adapt the enterprises to the requirements of the market, and to become independent legal operators. , self-financing, self-development, and self-restraining commodity production and business units become