建立现代企业制度是党的十四届三中全会明确指出的国有企业改革目标和方向。现在,全国各地都在按照这一方向,打响国有企业深化改革的攻坚战。目前需要注意的一个问题是,要全面、完整、准确地理解现代企业制度,防止片面性,以免工作指导上的失误。 The establishment of a modern enterprise system is the goal and direction of state-owned enterprise reforms clearly stated by the Third Plenary Session of the 14th Party Central Committee. At present, all parts of the country are following this direction and starting the battle to deepen the reform of state-owned enterprises. One problem that needs to be noted at present is that we must comprehensively, completely, and accurately understand modern enterprise systems and prevent one-sidedness so as to avoid mistakes in work guidance.