《中共中央关于建立社会主义市场经济体制若干问题的决定》明确指出：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”。目前，建立现代企业制度已成为经济界、企业界的热门话题。为了深入探讨我国现有企业制度向现代企业制度转换过程 The “Decision of the Central Committee of the CPC on Several Issues Concerning the Establishment of a Socialist Market Economic System” clearly stated that the establishment of a modern enterprise system “is an inevitable requirement for the development of socialized large-scale production and market economy, and is the direction of China’s state-owned enterprise reform.” At present, the establishment of a modern enterprise system has become a hot topic in the economic and business world. In order to discuss in depth the transition from the current enterprise system to the modern enterprise system in China