党的十四届三中全会通过的《决定》指出，目前国有经济改革已经进入了制度创新、整体搞活阶段。但目前，对于现代企业制度的本质、国有经济整体搞活的内涵还存在着不少模糊的认识，从而使得国有企业改革和国有资产管理工作裹足不前。本文基于对现代企业制度的研究和国有资产管 The “Decision” adopted by the Third Plenary Session of the 14th CPC Central Committee pointed out that the state-owned economic reform has now entered a period of institutional innovation and overall invigoration. However, at present, there are still many vague understandings of the nature of the modern enterprise system and the invigoration of the state-owned economy as a whole, thus making the state-owned enterprise reform and the state-owned asset management work stalemate. This article is based on the study of modern enterprise systems and state-owned asset management