国有企业是我国国民经济的支柱,它的状况如何,关系到国家的前途和命运,关系到经济体制改革的成败。国有企业改革是巨大的系统工程,是建立社会主义市场经济体制的基础性工程,其战略重点是以公司制改革为主要方式,建立现代企业制度。国有企业改革已进行多年,取得了显著的成绩,但是改革仍需要向纵深方向深入。建立现代企业制度最根本的是转换经营机制以适应社会主义市场经济发展的要求,而经营机制的转换必然随着企业观念的更新,它要求人们在思维模式、行为规范、道德情操、价值取向等方面都要有一个大的转换。现代企业文化和现代企业制度是相辅相成的,同处在由传统社会向现代社会大转变的时 State-owned enterprises are the backbone of our national economy. The status of the state-owned enterprises is related to the future and destiny of the country and the success or failure of economic reform. The reform of state-owned enterprises is a tremendous systematic project and a fundamental project for establishing a socialist market economic system. Its strategic focus is on reforming the corporate system as the main mode of establishing a modern enterprise system. The reform of state-owned enterprises has been going on for many years and notable achievements have been made, but the reform still needs to go deeper in depth. The most fundamental way to establish a modern enterprise system is to change the management mechanism to meet the requirements of the socialist market economy. The transformation of the management mechanism inevitably follows the renewal of the concept of the enterprise. It requires people to change their thinking mode, code of conduct, moral sentiment, value orientation, etc. There must be a big change in all aspects. The modern enterprise culture and the modern enterprise system complement each other, with the same place in the transition from the traditional society to the modern society