建立现代企业制度是实现经济体制转换的一项基础工程。所谓现代企业制度,按照中共中央十四届三中全会通过的《决定》的叙述,其基本性和要求是产权清晰,权责明确,政企分开,管理科学。这里把产权制度列在首位,表明大家对企业改革中无法回避的难点取得了共识,标志着改革理论和实践上的一个禁区终于打破,企业经营机制的实质性转换也因此而露出了曙光。 Establishing a modern enterprise system is a basic project to realize the transformation of the economic system. The so-called modern enterprise system, according to the statement of “decision” adopted by the Third Plenary Session of the 14th Central Committee of the CPC, is characterized by clear property rights, clear powers and responsibilities, separation of government from enterprises and management of science. Here the property rights system in the first place, indicating that everyone in the reform of the difficulties can not be avoided consensus, marking the reform of the theory and practice of a restricted area finally broken, the substantial transformation of business management mechanism and thus reveal the dawn.