文章认为，随着经济体制改革的不断深化和现代企业制度的逐步建立，企业厂长、经理的地位和作用显得更加重要。作为现代的职业性企业家，不仅要懂得国家的方针、政策、法律、法规、财务、税务、企业管理乃至工程技术、国内外贸易等方面的知识，更要具有开拓创新的精神，高超的决策能力和卓越的管理才能。 The article believes that with the continuous deepening of economic system reform and the gradual establishment of a modern enterprise system, the position and role of managers and managers of enterprises are even more important. As a modern professional entrepreneur, we must not only understand the national principles, policies, laws, regulations, finances, taxation, corporate management, engineering technology, and domestic and foreign trade, but also have the spirit of pioneering and innovative, superb decisions. Ability and excellent management skills.