国有企业转变成现代企业制度,就是要以理顺和重组企业产权关系为基础,以建立企业法人制度为核心,以股份公司为主体形式,以实现政企分开和企业自主经营、自我发展、自我约束和自负盈亏为主要目标,以对国有企业进行股份制改造,建立纵向授权的企业领导制度、规范化的企业财务会计制度、合理的分配制度、双向选择的企业用工制度等为主要内容,进行综合、配套改革。因此,在企业改革上必须转变观念、转变思路、转变战略,要从单纯的扩权让利转变到转换企业经营机制上来;从实行所有权和经营权的分离转变到重组企业的产权关系上来;从给国有企业某些优惠政策转变到为国有企业减轻债务负担和社会负担,创造平等的竞争环境上来;由消极的维护国有资 The transformation of state-owned enterprises into a modern enterprise system is based on the rationalization and reorganization of enterprise property rights relations, the establishment of a corporate legal person system as the core, and the share company as the main form in order to achieve separation of government and enterprises and self-management, self-development, self Constraints and self-financing are the main goals. The reform of state-owned enterprises in the form of shareholding systems, the establishment of a vertically authorized corporate leadership system, a standardized corporate financial accounting system, a rational distribution system, and a two-way selection of enterprise employment systems are the main contents. Supporting reforms. Therefore, in the reform of the enterprise, we must change our concepts, change our thinking, and change our strategy. We must shift from simply expanding the power to transferring profits to changing the operating mechanism of enterprises; from the separation of ownership and management rights to the transformation of property rights of reorganized companies; Some preferential policies of state-owned enterprises have changed to reduce the debt burden and social burden for state-owned enterprises and create an equal competitive environment; passive maintenance of state-owned assets