党的十四届四中全会明确指出:“以公有制为主体的现代企业制度是社会主义市场经济体制的基础”。从这几年的企业改革实际来看,笔者以为,要在国有大中型企业顺利推行现代企业制度,首要的是抓好企业经营机制的转换,而要实现这个转换,就必须加强企业文化建设。一、企业文化与转换企业经营机制的关系 The Fourth Plenary Session of the 14th CPC Central Committee clearly pointed out: “The modern enterprise system with public ownership as the main body is the basis of the socialist market economic system.” From the actual point of view of enterprise reforms in recent years, the author believes that the smooth implementation of a modern enterprise system in large and medium-sized state-owned enterprises must be first and foremost focused on the transformation of the company’s operating mechanisms. To achieve this transformation, it is necessary to strengthen corporate culture. I. The relationship between corporate culture and the transformation of corporate operating mechanisms