在改革将要进入第十个年头的时候,设计和实践企业体制改革的模式,已成为一项迫切任务。笔者就此问题提出自己的看法。一、企业体制与企业机制是两个不同的概念。简言之,企业体制是确立关系的模式,而企业机制是调控职能的模式。企业体制主要是指组织原则、行为导向原则和利益原则等三个方面;企业机制主要包括运行机制、调控机制和保证机制等三个方面。二、自主经营、自负盈亏是企业体制改革的目标。通过改革,把企业建设成为自主经营、自负盈亏的商品生产者和经营者。实现上述目标的途径是工作要上轨道、管理要 When the reform is about to enter the tenth year, the design and implementation of the enterprise system reform model has become an urgent task. The author put forward his own opinion on this issue. First, the enterprise system and the enterprise mechanism are two different concepts. In short, the enterprise system is the mode of establishing relations, and the enterprise mechanism is the mode of regulating the functions. The enterprise system mainly refers to the three aspects of organization principle, behavior-oriented principle and interest principle; the enterprise mechanism mainly includes three aspects: the operating mechanism, the control mechanism and the guarantee mechanism. Second, self-management and self-financing are the goals of corporate restructuring. Through reforms, the company will build itself into a producer and operator of commodities that are self-managed and self-financing. The way to achieve these goals is to work on the track and to manage