国有企业是经济体制改革的中心环节，是市场经济的 主体，是国家财政收入的主要来源，在国民经济中占 有极其重要的地位。如何建立现代企业制度，改革国 有企业经营机制，使国有企业走出困境，适应市场经济发展 要求。笔者认为，应“面向市场着力转换企业经营机制。”从根 本上 State-owned enterprises are the key link in the reform of the economic system, the main body of the market economy, the main source of national financial revenue and the extremely important position in the national economy. How to establish a modern enterprise system and reform the operating mechanism of state-owned enterprises so that state-owned enterprises can get out of their predicament and meet the requirements of market economy development. In my opinion, should be “market-oriented efforts to transform the business mechanism.” Fundamentally