改革开放以来,采取了一系列扩大企业自主权的措施,政府职能也在逐步转变,这些都是从外部为企业创造自主经营条件的改革措施。实施这些改革措施,扭转了计划包罗万象、财政统收统支、产品统购包销、物资统一调拨、人员统一分配的高度集中统一的经济管理体制,企业有了空前的活力。但是,企业自主经营的改革目标至今并未实现,全民所有制企业 Since the reform and opening up, a series of measures have been taken to expand the autonomy of enterprises, and the government’s functions are gradually changing. These are all reform measures that create independent operating conditions for enterprises from the outside. Implementing these reform measures has reversed the highly centralized and unified economic management system in which plans are all-embracing, fiscal revenues and expenditures are unified, product purchases and underwriting are underway, materials are transferred uniformly, and personnel are allocated in a unified manner. Enterprises have unprecedented vitality. However, the goal of the reform of independent management of enterprises has not yet been realized.