由国家经贸委确定的100家现代企业制度试点改革已有6年时间,从初步调查结果分析可以看出,目前百家企业试点情况大体上反映了《公司法》公布实施以来面上国有企业改制(以下称一次改制)的状况,但企业改革的一些深层问题仍有待解决。 一、大多数改制企业有其名无其实,“换汤不换药” 已改制企业大多数为国有独资公司或国有绝对控股的有限责任公司、股份有限公司。改制 It has been six years since the Pilot Reform of 100 Modern Enterprise Systems was established by the State Economic and Trade Commission. From the analysis of the preliminary findings, it can be seen that at present, the pilot projects of 100 enterprises generally reflect the restructuring of the state-owned enterprises in the face of the promulgation of the Company Law (Hereinafter referred to as the restructuring), some deep-rooted problems of the enterprise reform have yet to be solved. First, most of the restructuring enterprises have their own names. Most of the enterprises that have already been restructured are “wholly state-owned companies” or “limited liability companies with limited state-owned holdings” and limited liability companies. Restructuring