在我国近十几年的经济体制改革历程中,企业改革首先经历了扩大企业自主权,建立经济责任制和利改税三个阶段,1987年以来则进一步深入到企业经营机制再造阶段。企业改革步步深入的根本目的是将企业从行政部门附属物的地位摆脱出来,使之成为自主经营、自负盈亏、自我约束、自我发展的经济实体。但是,南方集体林区县级林业局改革与这一改革进程却有很大的差异,因为迄今为止县级林业局仍然保持着几十年延续下来的政企合一的管理 In the past ten years of economic reform in our country, the reform of enterprises first experienced three stages of expanding the autonomy of enterprises, establishing the economic responsibility system and tax reform, and further deepening the reform of the mechanism of enterprise operation since 1987. The basic purpose of step by step reform of enterprises is to get enterprises out of the appendages of the administrative departments and make them become the economic entities that are self-employed, self-financing, self-restraining and self-developing. However, there is a big difference between the reform of the county-level forestry bureau in the southern collective forest area and this reform process, since the county-level forestry administration still upholds the management of the combination of government and enterprises that has been carried out for decades