党的十四届三中全会明确地指出:“建立现代企业制度,是发展社会化大生产和市场经济的必然产物,是我国国有企业改革的方向。”回顾我国企业改革的曲折历程,正确理解现代企业制度的基本内容,有助于我们促进国有企业经营机制的转换,建立有中国特色的现代企业制度。 The Third Plenary Session of the 14th CPC Central Committee clearly stated: “The establishment of a modern enterprise system is an inevitable outcome of the development of socialized large-scale production and market economy, and is the direction of China’s state-owned enterprise reform.” A review of the tortuous course of China’s enterprise reform and correct understanding The basic content of the modern enterprise system helps us to promote the transformation of the operating mechanism of state-owned enterprises and establish a modern enterprise system with Chinese characteristics.