党的十四届三中全会作出的《关于建立社会主义市场经济体制若干问题的决定》,把建立现代企业制度确定为我国深化企业改革的方向。为此“现代企业制度”在全社会成为热门话题。怎样建立现代企业制度,国有企业要建立和推行现代企业制度应做那些准备工作,则是这一热门话题中人们首先关心的问题。本文主要从分析现代企业制度的特征入手,谈建立现代企业制度应作的几项准备工作。 The “Decision on Several Issues Concerning the Establishment of a Socialist Market Economic System” made by the Third Plenary Session of the 14th CPC Central Committee established the establishment of a modern enterprise system as a direction for China to deepen enterprise reform. For this reason, the “modern enterprise system” has become a hot topic in the society as a whole. How to establish a modern enterprise system, and state-owned enterprises must establish and promote the modern enterprise system should do those preparatory work, it is the people’s first concern in this hot topic. This article starts with an analysis of the characteristics of the modern enterprise system and discusses several preparatory tasks that should be done to establish a modern enterprise system.