党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》，是我国九十年代经济体制改革的行动纲领。《决定》把党的十四大确立的建立市场经济的改革目标和基本愿则具体化，系统化，在理论和实践上都作出了重要的突破．随着对《决定》的深入学习和贯彻，人们 The “Decision on Several Issues Concerning the Establishment of a Socialist Market Economic System” adopted by the Third Plenary Session of the 14th CPC Central Committee is the action program for China’s economic restructuring in the 1990s. The “Decision” concretized and systematically established the reform goals and basic wishes for establishing a market economy established by the Party’s 14th National Congress, and made important breakthroughs in both theory and practice. With the in-depth study and implementation of the “Decision”, people