党的十四届三中全会《决定》明确提出,“建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向”。现代企业制度作为一种企业体制模式,是以完善企业法人制度为基础,以有限责任制度为特征,以公司企业为主要形态的新型企业制度,也是我国企业改革的由放权让利为主要内 The “Decision” of the Third Plenary Session of the 14th CPC Central Committee clearly stated that “the establishment of a modern enterprise system is an inevitable requirement for the development of a socialized large-scale production and market economy, and is the direction of China’s state-owned enterprise reform.” As a corporate system model, the modern enterprise system is based on a perfect corporate legal person system, characterized by a limited liability system, and a new type of corporate system with corporate companies as the main form. It is also the main focus of the corporate reforms in China.