我们现在深入进行的企业经济体制改革,其目的是要使企业成为一个充满生机和活力的独立的商品生产者,提高企业的经济效益。三项制度(劳动用工制度、工资制度和劳动保险制度)的改革,无论从理论构造还是从政策设计上都是试图通过企业内部运行机制的转换,增强企业的活力,提高企业的经济效益。然而,三项制度的改革付诸实践,在不同的企业,结果却大不相同。究其原因,关键在于是否尊重职工的主体地位,是否真正贯彻了全心全意依靠工人阶级这一指导思想。企业活力的源泉,在于体力劳动者和脑力劳动者的积极性、创造性和主动精神。当人们的切身利益和企业利益紧密结合,并能得到切实体现的时候,职工群众就会以主人的身份忘 The purpose of our now-deepening reform of the economic structure of an enterprise is to make it an independent commodity producer full of vigor and vitality and enhance the economic efficiency of enterprises. The reform of the three systems (labor and employment system, salary system and labor insurance system) attempts to enhance the vitality of enterprises and increase the economic benefits of enterprises through both the theoretical construction and policy design through the conversion of operating mechanisms within enterprises. However, the reform of the three systems has been put into practice. The results vary greatly among different enterprises. The reason lies in whether to respect the dominant position of workers and whether to truly implement the guiding principle of relying wholeheartedly on the working class. The source of business vitality lies in the enthusiasm, creativity and initiative of manual workers and mental workers. When people’s vital interests and business interests closely integrated, and can be effectively reflected when the masses of workers will be the owner’s identity to forget