党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》提出要建立产权清晰、权责明确、政企分开、管理科学的现代企业制度，以奠定社会主义市场经济体制的基础，即建立现代企业制度已成为深化国有企业改革的关键所在。本文就太原市建立现代企业制度的难点 The “Decision on Several Issues Concerning the Establishment of a Socialist Market Economic System,” passed by the Third Plenary Session of the 14th CPC Central Committee, proposed the establishment of a modern enterprise system with clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management to lay a socialist market economy. The foundation of the system, that is, the establishment of a modern enterprise system has become the key to deepening the reform of state-owned enterprises. This article is about the difficulty of establishing a modern enterprise system in Taiyuan City