建立现代企业制度,是我国国有企业改革的方向。但是,建立现代企业制度不是一哄而起、一蹴而就的,必须从企业的实际出发,积极而稳妥地进行。正如《决定》指出的:“建立现代企业制度是一项艰巨复杂的任务,必须积累经验,创造条件,逐步推进”。在国家选择了一百家大型国有企业进行试点的同时,作为面上的国有企业,不能无所作为,消极等待,而应积极努力创造条件, The establishment of a modern enterprise system is the direction of the reform of state-owned enterprises in China. However, the establishment of a modern enterprise system does not happen all at once and must be accomplished overnight. It must proceed from the actual conditions of the enterprise and be carried out actively and steadily. As the “Decision” pointed out: “Establishing a modern enterprise system is a difficult and complicated task. We must accumulate experience, create conditions, and gradually advance.” While the country has chosen 100 large-scale state-owned enterprises to conduct pilot projects, as a state-owned enterprise on the surface, it is impossible to do nothing and wait passively, but it should actively strive to create conditions.