《中共中央关于国有企业改革和发展若干重大问题的决定》全面、系统地回答了国有企业改革和发展的许多重大理论和实践问题，是指导我国跨世纪推进国有企业改革和发展的纲领性文件，在我国国有企业改革和发展中，必将成为一个重要的里程碑。从目前国企的改革来看，虽然取得了一 The Decision of the Central Committee of the Communist Party of China on Some Important Issues Concerning the Reform and Development of State-owned Enterprises has comprehensively and systematically answered many major theoretical and practical issues concerning the reform and development of state-owned enterprises and is a programmatic document guiding China's cross-century efforts in promoting the reform and development of state-owned enterprises. In the reform and development of our state-owned enterprises, it will surely become an important milestone. From the current reform of state-owned enterprises, although achieved one