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党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》中明确指出:“我国国有企业改革的方向是建立现代企业制度”。我国现代企业制度是指适合社会主义市场经济要求的产权明晰、责任明确、政企分开、管理科学的企业制度。与传统的国有企业制度相比较,现代企业制度主要有以下三个特征:1、企业是自主经营、自负盈亏的独立的法人实体。只有自主经营、自负盈亏的企业,才能成为合格的市场竞争主体,才能对市场信号作出积极反应,并构成市场经济的微观基础。2、企业完全面向市场,按照市场需求来组织生产和从事经营,以追求市场活动效益最大化为主要目标;根
The “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Party clearly states: “The direction of the reform of state-owned enterprises in our country is the establishment of a modern enterprise system.” The modern enterprise system in our country refers to the enterprise system that is suitable for the requirements of the socialist market economy and contains clear property rights, clear responsibilities, separate government from enterprise, and scientific management. Compared with the traditional system of state-owned enterprises, the modern enterprise system has the following three characteristics: 1. The enterprise is an independent legal entity that runs its own business and is responsible for its own profits and losses. Only self-employed and self-financing enterprises can become qualified competitors in the market and can respond positively to market signals and form the micro-foundation of a market economy. 2, the enterprise completely market-oriented, in accordance with market demand to organize the production and operation, in pursuit of maximizing the effectiveness of market activities as the main goal; root