党的十五届四中全会提出 ,分离企业办社会职能 ,切实减轻国有企业的社会负担。这是企业实现脱困目标的具体措施之一 ,更是国有企业深化改革的一个重要环节。近年来 ,在建立社会主义市场经济体制过程中 ,企业后勤工作的改革不断深化 ,在逐步分离企业的社会职能的同时 ,也在建立 The Fourth Plenary Session of the 15th CPC Central Committee proposed separating the enterprises from performing their social functions and effectively reducing the social burden on state-owned enterprises. This is one of the concrete measures that enterprises aim to achieve their goal of destitution. It is also an important link in deepening the reform of state-owned enterprises. In the course of establishing the socialist market economic system in recent years, the reform of the logistics of enterprises has been deepening. While gradually separating the social functions of enterprises, it is also establishing