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党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》,遵循邓小平同志建设中国特色社会主义理论,把党的十四大确立的社会主义市场经济体制的改革目标和基本原则具体化、系统化,在理论和实践上作出了重要的突破和发展。建立现代企业制度,是十几年来经济体制改革特别是企业改革经验的总结和理论发展的结果。
The “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic System” adopted by the Third Plenary Session of the 14th Central Committee of the Party follows the theory of Deng Xiaoping’s theory of building socialism with Chinese characteristics and sets the goal of the reform of the socialist market economy established by the 14th CPC Congress. And the basic principles of specific, systematic, in theory and practice made an important breakthrough and development. The establishment of a modern enterprise system is the result of the summing-up and theoretical development of economic system reform in the past decade, especially in the reform of enterprises.