党的十五届四中全会审议通过的《中共中央关于国有企业改革和发展若干重大问题的决定》,全面系统地回答了国有企业改革和发展的许多重大理论问题和实践问题,是指导我国跨世纪推进国有企业改革和发展的纲领性文件。《决定》充分体现了十五大精神,具有很强的思想性、开拓性、指导性和可操作性。《决定》标 The “Decision of the CPC Central Committee and the Central Committee on Several Major Issues concerning the Reform and Development of State-owned Enterprises”, which was reviewed and approved by the Fourth Plenary Session of the 15th CPC Central Committee, comprehensively and systematically answered many major theoretical and practical problems in the reform and development of state-owned enterprises. The programmatic document promoting the reform and development of state-owned enterprises during the new century. The Decision fully embodies the spirit of the 15th National Party Congress and is highly ideological, pioneering, guiding and operational. “Decision” standard