党的十一届三中全会以来,国有企业的改革一直都是整个经济体制改革的中心环节,其大体上经历了简政放权、减税让利、全面推行承包经济责任制、转换企业经营机制以及目前正在进行着的建立现代企业制度的阶段。但是,国有大中型企业目前面临的经济效益低下、机制不活、各种负担沉重、外部配套改革 Since the Third Plenary Session of the 11th Party Central Committee, the reform of state-owned enterprises has always been the central link of the entire economic system reform. It has generally experienced simple administrative devolution, tax cuts and concessions, full implementation of the contracted economic responsibility system, and the transformation of enterprise operating mechanisms. At present, the stage of establishing a modern enterprise system is in progress. However, the large and medium-sized state-owned enterprises currently face low economic efficiency, lack of mechanisms, heavy burdens, and external reforms.