党的十五大和十五届一中全会提出,要用三年左右的时间,通过改革、改组、改造和加强管理,使大多数国有大中型亏损企业摆脱困境,使大多数国有大中型骨干企业建立现代企业制度。围绕这一总体目标,中央采取了一系列重大措施。经过两年的努力,国有企业改革和脱困已经取得了明显成效,更坚定了实现三年脱困目标的决心和信心。从财政角度看,通过积极的财政政策为国有企业发展创造了良好的宏观环境,同时,在保证下岗职工基本生活、确保离退休人员养老金及时、足额发放、分离企业办社会、减轻国有企业负担、支持企业技术进步和产品升级等方面,财政也做了大量的工作,为国有企业三年脱困提供了 The 15th CPC National Congress and the First Plenary Session of the 15th Central Committee put forward the proposal that in about three years, most state-owned large and medium-sized backbone enterprises will be extricated from their predicament through reform, restructuring, transformation and strengthening of management so that most state-owned large and medium-sized loss-making enterprises will get out of their predicament. Enterprises to establish a modern enterprise system. Central to this overall goal, the Central Government has adopted a series of major measures. After two years of hard work, the state-owned enterprises have achieved remarkable results in their reform and efforts to extricate themselves from their difficulties. They have also strengthened their determination and confidence to achieve the goal of three-year relief. From a fiscal point of view, a sound macroeconomic environment has been created for the development of state-owned enterprises through proactive fiscal policies. At the same time, while guaranteeing the basic livelihood of laid-off workers and ensuring the retirement pension payment in a timely manner and in full and in full, separating enterprises from running the society and reducing state-owned enterprises The financial burden of support for technological progress and product upgrades, etc., has also done a great deal of financial work for the state-owned enterprises to provide three years of difficulties