一、管理创新的历史机遇改革开放给企业的管理创新开拓了广阔的空间。国有企业作为国民经济的基础，其改革与国家整个经济体制改革的进程是密切联系在一起的。表现在以下几个方面：第一，财政体制改革对国有企业意味着结束承包制，国家对国有企业不再实行“包死基数，确保上缴? First, the historical opportunity of management innovation Reform and opening up to the management of enterprises opened up a vast space for innovation. As the foundation of the national economy, state-owned enterprises are closely linked with the process of the reform of the entire country’s state economic system. In the following aspects: First, the reform of the financial system means that the state-owned enterprises will terminate the contract system. The state will no longer implement the principle of “wrapping up dead ends” and ensuring the surrender?