转换企业经营机制的着力点是练“内功”还是依靠外部条件的改善。这是当前争论较多的一个问题。从企业的实际感受来看,企业形不成良好的经营机制,主要是政府主管部门把企业管“死”了。企业负担沉重,无法形成生产和经营的良性循环。如多年来,财政部门对 The focus of the transformation of the company’s operating mechanism is to practice “internal work” or to rely on the improvement of external conditions. This is one of the more current issues. Judging from the actual feelings of enterprises, enterprises do not form a good operating mechanism. The main reason is that the competent government departments have “dead” their corporate management. The burden on enterprises is heavy and they cannot form a virtuous cycle of production and management. For many years, the financial sector