建立现代企业制度,转换企业经营机制,是我国国有企业改革的方向。而实施管理科学化正是企业“建制转机”的基础性保证。 现代企业制度是适应社会化大生产和市场经济发展的制度体系。以产权明晰为核心和以公司法人制度为形式,是它最普遍组织形式。针对我国传统企业制度存在的问题,现代企业制度不但具有产权明晰、权责清楚、政企分开等特征,而且它自身就内涵管理科学化这个显著的特征。不能认为只要解决了产权明晰和权责清楚的 The establishment of a modern enterprise system and the transformation of enterprise operating mechanisms are the directions for the reform of state-owned enterprises in China. The scientific implementation of management is the basic guarantee for the “turning of the system”. The modern enterprise system is an institutional system that adapts to the development of socialized production and market economy. Taking the clarity of property rights as the core and the corporate legal person system as its form is the most common form of organization. In view of the problems existing in the traditional enterprise system of our country, the modern enterprise system not only has the features of clear property rights, clear rights and responsibilities, and separation of government and enterprises, but also has its own distinctive features of connotation management science. It cannot be considered that as long as the property rights are clear and the rights and responsibilities are clear