党的十五大报告明确提出,“要按照‘产权清晰,权责明确,政企分开,管理科学’的要求,对国有大中型企业实行规范的公司制改革”,之所以选择公司制作为我国国有企业改革的主攻方向,是因为公司作为现代企业制度的基本形式,在筹集资金、资源配置和经营管理等方面可实现降低成本、提高效率,适应现代化大生产的需要。但应该看到,在我国目前的经济条件下,公司 The report of the 15th National Congress of the CPC made it clear that “we must follow the requirements of” clear property rights, clear powers and responsibilities, separation of government from enterprises and management of science “and the normative reform of the company system for state-owned large and medium-sized enterprises.” The reason for choosing company system as our country The main direction of SOE reform lies in the fact that as a basic form of a modern enterprise system, a company can reduce costs, improve efficiency and meet the needs of modern mass production in terms of raising funds, allocating resources and managing management. However, it should be noted that in the current economic conditions in our country, the company