《中共中央关于经济体制改革的决定》(以下简称《决定》)指出,以城市为重点的整个经济体制改革,必须抓住增强企业活力这个中心环节。企业是我国现代化大生产的基本单位。增强企业的活力,对于我国经济的全局和国家财政经济状况的根本好转,至关重要。每一个企业是担负着一定经济职能的有机体,它在整个国民经济中的地位,就象细胞在生物体中的地位一样。细胞自身的新陈代谢活跃,细胞就有活力;细胞越有活力,整个 The “Decision of the CPC Central Committee on the Reform of the Economic Structure” (hereinafter referred to as “the Decision”) pointed out that the reform of the entire economic system focusing on the city must seize the central task of enhancing the vitality of enterprises. Business is the basic unit of China’s large-scale modern production. To enhance the vitality of enterprises is of vital importance to the overall economic situation in our country and the fundamental improvement of the financial and economic conditions of our country. Each enterprise is an organism bearing a certain economic function. Its position in the entire national economy is just like that of cells in living organisms. The cell’s own metabolism is active, the cell has vitality; the more energetic cells, the whole