党的十四大明确提出我国经济体制改革的目标是建立社会主义市场经济体制。从我国现在的实际情况看,要建立市场经济体制,首先就应当按照市场经济发展的要求检验一切经济行为,对不适应市场经济发展的体制进行改革。当前阻碍我国市场经济发展的一个突出问题是,国有企业就总体上看仍是行政机关的附属物,不是自主经营、自负盈亏、自我约束、自我发展的商品生产者和经营者,也不是独立享有民事权利和民事义务的法人。当前经济生活中存在的许多问题与此关系极大,如企业亏损严重,流通中占用的资金量过大,“三角债”前清后欠,科技成果推广迟缓,企业管理水平上不去, The 14th National Party Congress clearly stated that the goal of China’s economic restructuring is to establish a socialist market economic system. Judging from the current situation in our country, to establish a market economy system, we must first test all economic behaviors in accordance with the requirements of the development of the market economy, and reform the system that does not meet the needs of market economy development. A prominent problem that currently hinders the development of China’s market economy is that state-owned enterprises are still an appendage of administrative agencies on the whole, and are not self-owned, self-financing, self-restraining, self-developing commodity producers and operators, nor are they independently entitled to it. Civil and civil obligations. Many problems in the current economic life are extremely related to this, such as serious corporate losses, too much capital being used in circulation, “Original debts” after the “Trilateral Debt”, slow promotion of scientific and technological achievements, and unsatisfactory levels of corporate management.