在经历了放权让利、利改税、承包制等一系列改革探索之后,国有企业改革取得了一定的进展。但与同处于经济改革过程的乡镇企业、私营企业及三资企业相比较,国有企业的现状仍不容乐观。现在相当多的国有企业,生产经营举步维艰,上千万职工群众面临减员、分流和再就业等难题,并且过去改革中积淀起来的一些深层次的矛盾和问题也不可避免地推到了面前。要从根本上解决深层次矛盾,深化企业改革,唯有理顺产权关系,确定企业法人财产权,建立现代企业制度。公司是现代企业最典型、最完善的一种组成形式。规范的公司,能够有效地实现出资者所有权与企业法人财产权的分离,有利于政企分开、转换经营机制;有利于企业摆脱对行政机关的依赖,国家解除对企业承担的无限责 After going through a series of reforms, such as decentralization and transfer of profits, tax reform and contract system, some progress has been made in the reform of state-owned enterprises. However, compared with the township and village enterprises, private enterprises and foreign-funded enterprises that are in the process of economic reform, the current situation of state-owned enterprises is still not optimistic. At present, a considerable number of state-owned enterprises have struggled with their production and operation. Some tens of millions of workers and staff members face the problems of downsizing, diverting and reemployment. Some deep-seated contradictions and problems accumulated in the past reforms are also inevitably pushed forward. We must fundamentally solve the deep-rooted contradictions and deepen the reform of the enterprise. Only by rationalizing the relationship between property rights, determining the legal person’s property rights and establishing a modern enterprise system should be done. The company is the most typical modern enterprise, the most complete form of a component. The standardized company can effectively separate the ownership of the investor and the property rights of the legal person, facilitate the separation of the government from the enterprise and the transformation of the operating mechanism, help the enterprise to get rid of the dependence on the administrative organ and lift the indefinite liability of the state to the enterprise