我国经济体制改革是沿着两条线索双轨推进的。其一是运行机制,其二是企业体制。企业体制的改革,亦即微观基础的重新构造,是当前深化经济体制改革中的紧迫任务之一。其中,生产资料商品流通企业(以下按习惯简称物资企业)的体制问题是微观基础重新构造中的一项特殊课题。本文试图探讨的是,把流通作为一个与生产具有本质不同的独立过程,以此为出 China’s economic system reform is progressed along two tracks. One is the operating mechanism and the other is the enterprise system. The reform of the enterprise system, that is, the re-construction of the micro-foundation, is one of the urgent tasks in the current deepening of economic restructuring. Among them, the systemic problem of the circulation of production goods and commodities (hereinafter referred to as materials companies) is a special topic in the micro-foundation restructuring. This article attempts to explore the issue of using circulation as an independent process that is essentially different from production.