企业是社会主义市场经济体制的微观基础,是社会主义市场经济活动主体之一。企业享有充分的经营自主权自然是保证企业实现自负盈亏、自我约束和自我发展的关键。然而,我们并不能排除经营管理对实现企业经营机制转换目标的重要作用。自负盈亏是实现转换目标的前提。管理有方,经营有道,是保证企业在盈利的前提下,实现自我发展的关节点。最近,哈尔滨工业大学出版社出版了阚译彬同志主编的《微观经济分析与诊 Enterprises are the micro-foundation of the socialist market economic system and one of the main players in the socialist market economy. Enterprises to enjoy full operational autonomy is naturally to ensure that enterprises realize their own profits and losses, self-restraint and self-development of the key. However, we can not rule out the important role of management in achieving the goal of transforming the business operation mechanism. Self-financing is the premise of achieving the goal of conversion. Well-run management, management is proper, is to ensure that enterprises under the premise of profitability, the key point to achieve self-development. Recently, Harbin Institute of Technology Press published Comrade Kan Seibin editor of "microeconomic analysis and consultation