一党的十四大报告中明确指出,我国经济体制改革的目标是建立社会主义市场经济体制。国家由计划经济体制转向市场经济体制,企业原有的在计划经济基础上建立的一系列管理制度,毫无疑问地应该随之转变,以适应市场经济的要求。同时,这种转变由于带有“质变”的性质,就要求我们对原有制度进行深刻而不是肤浅的分析,建立新制度应进行全面而不是 The report of the 14th National Congress of the One Party explicitly stated that the goal of China’s economic restructuring is to establish a socialist market economic system. The country shifts from a planned economic system to a market economic system. The original set of management systems established by enterprises on the basis of planned economy should undoubtedly be transformed to meet the requirements of a market economy. At the same time, due to the qualitative nature of this transformation, we require a profound rather than superficial analysis of the original system. The establishment of a new system should be comprehensive and not