建立现代企业制度,这是我国产权第三次大改变、大动荡。这次改革明确了建立社会主义市场经济机制这一改革目标,用市场经济理论建立现代企业制度,由原放权让利的政策调整转为企业制度的重建和创新,这是一条探索公有制与市场经济相结合的有效途径,是搞好国有大中型企业,建设具有中国特色社会主义理论的实践。 当前,国有大中型企业转换经营机制,建立现代企业制度,着重要解决以下几方面的重点与难点; 一、理顺产权关系,确立企业法人财产权 The establishment of a modern enterprise system is the third major change in property rights in the country and major turmoil. This reform has clearly defined the reform goal of establishing a socialist market economy mechanism, using market economic theory to establish a modern enterprise system, and shifting from the original adjustment of the policy of devolution of powers and profits to the reconstruction and innovation of the enterprise system. This is an exploration of public ownership and market economy. The effective way to integrate is to do a good job of the state-owned large and medium-sized enterprises and build the theory of socialism with Chinese characteristics. At present, state-owned large and medium-sized enterprises have changed their operating mechanisms and established a modern enterprise system, which is an important solution to the following key issues and difficulties: First, rationalize property rights and establish corporate property rights