目前,我国正从计划经济体制逐步向社会主义市场经济体制转化。在社会主义市场经济条件下,企业是社会的基础,也是市场的主体,企业经营的成败,直接关系到国民经济的发展和社会的进步。而企业的中层单位(子公司、分厂、车间等)又是企业的基础,其运转的 At present, our country is gradually transforming from a planned economy to a socialist market economy. Under the conditions of a socialist market economy, enterprises are the foundation of society and also the main body of the market. The success or failure of business operations has a direct bearing on the development of the national economy and social progress. The mid-level business units (subsidiaries, factories, workshops, etc.) is the basis for business, its operation