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建立现代企业制度是我国国有企业改革的方向，实施资产经营促进企业实现利润最大化的经营目标，是市场经济的必然要求。面对当前国家政府机构改革和国有大中型企业资产重组和结构调整的新形势，我国港口行业正在进行着以资产为纽带，推进资产运作与审计监督相结合的资产经营责?
The establishment of a modern enterprise system is the direction of the reform of state-owned enterprises in our country. The implementation of asset management to promote the realization of the business objective of maximizing profits is a necessary requirement of a market economy. Faced with the current situation of national government reform and restructuring of state-owned large and medium-sized enterprises in the asset reorganization and restructuring of the new situation, China's port industry is being carried out with assets as a link to promote asset management and audit supervision combined asset management responsibility?