笔者认为,经济问题也是一个文化问题,要搞活企业不能只作经济上的研究,也应有文化上的思考。 不可否认,十余年的改革开放,企业有了许多变化,也取得了许多成绩;但同样不可否认的是,迄今为止的改革基本还是一种放权让利型的改革,而且,权还放得不多,利还让得不足,法定的企业生产经营自主权尚有许多未有落实。这些对于搞活企业无疑是有重要影响的。但从文化学的角度来看,正是这种放权让利型的改革,制约了企业思想文化的不断进步。因而,一方面面对社会主义商品经济日益发展的现实,企业放权困难;一方面面对加快改革开放的新形势,企业理性短缺。具体说来: The author believes that the economic issue is also a cultural issue, to invigorate the enterprise can not only for economic research, but also cultural thinking. It is undeniable that there have been many changes and many achievements in the reform and opening up of more than ten years. However, it is equally undeniable that the reform so far has basically been a decentralization reform, More and more profits will be paid. There are still many failed to implement the statutory autonomy in production and operation. These are undoubtedly have a major impact on invigorating the business. However, from a cultural point of view, it is this decentralization of power reform that restricts the continuous improvement of the ideology and culture of enterprises. Therefore, on the one hand, in the face of the fact that the socialist commodity economy is developing day by day, enterprises have difficulty in delegating power; on the one hand, facing the new situation of accelerating the reform and opening up, there is a shortage of rationality in enterprises. Specifically: