我国企业改革已进入机制转换、制度创新、配套改革的新阶段。最近,国务院已批准了《深化企业改革,搞好国有大中型企业的规划和意见》,制订了建立现代企业制度的《试点方案》。试点工作初步安排两年,具体分三个阶段。 一 深刻理解建立现代企业制度的内涵,解决重点难点问题 要搞好试点工作,首先要理解现代企业制度的内涵,现代企业制度的核心内容:一是完善的企业法人制度,二是严格的有限责任制度, China’s enterprise reform has entered a new phase of institutional transformation, institutional innovation, and supporting reforms. Recently, the State Council has approved the “Deepening the Reform of Enterprises, Doing Well the Planning and Opinions of Large and Medium-sized State-owned Enterprises,” and formulating the “Pilot Program” for establishing a modern enterprise system. The preliminary arrangement for the pilot work will be two years, with three phases. A profound understanding of the connotation of the establishment of a modern enterprise system and the need to do a good job in pilot work to solve key and difficult issues must first of all understand the connotation of the modern enterprise system. The core contents of the modern enterprise system are: First, a perfect corporate legal person system, and second, strict limited liability. system,