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十四届三中全会提出的“转换国有企业经营机制,建立现代企业制度”的任务,是社会主义市场经济理论的逻辑延伸和社会主义经济体制改革理论的重大进展。改革实践表明,国有企业的改革已经到了必须进行企业创新的地步了。这种制度创新的本质,就是以现代企业制度代替传统的企业制度。一、对现代企业制度特征的一般性考察国有企业的改革十五年来经历了四个阶段:(1)“放权让利”;(2)利改税;(3)推行承包经营责任制;(4)转换企业经营机制,推动企业进入市场。改革增
The task of “transforming the operating mechanism of state-owned enterprises and establishing a modern enterprise system” proposed by the Third Plenary Session of the 14th CPC Central Committee was a logical extension of the theory of socialist market economy and a major progress in the theory of the reform of the socialist economic system. The practice of reform shows that the reform of state-owned enterprises has reached the point where corporate innovation must be carried out. The essence of this institutional innovation is to replace the traditional corporate system with a modern enterprise system. First, a general survey of the characteristics of modern enterprise systems The reform of state-owned enterprises has gone through four stages in fifteen years: (1) “decentralization and profit-sharing”; (2) tax reform and tax reform; (3) implementation of contract responsibility system; (4) ) Convert enterprise operating mechanisms and promote enterprises to enter the market. Reform and increase