千树万树梨花开如同一夜春风,当改革开放的大潮在中华大地涌动之初,私营企业如脱缰之马,在国民经济中迅猛向前。如今,它已在中国经济舞台上成为举足轻重的角色,不可否认,私营企业已作为我国社会主义市场经济的一个重要组成部分,在国民经济中发挥着越来越大的作用。1986年,据北京市工商联提供的资料,私营企业营业额已高达153亿元,其中商品零售额占67.4亿元,生产产品总产值21.1亿元,缴税5.61亿元。私营企业是市场经济中一支不可小视的生力军。私营企业的诞生虽是我国实行市场经济的必然,它的发展也经历了一个渐进的过程。它是在农村实行联产承包责任制中出现的,农业专业户和城镇个体户的基础上发展起来的。应该指出,当它开始出 As the spring tide of reform and opening up surged in the land of China, the private enterprises, such as detachment, were rapidly advancing in the national economy. Today, it has become a pivotal role in the Chinese economic arena. It is undeniable that private enterprises have played an increasingly important role in the national economy as an important part of our socialist market economy. In 1986, according to information provided by the Beijing Municipal Federation of Industry and Commerce, the turnover of private enterprises was as high as 15.3 billion yuan, of which the retail sales of goods accounted for 6.74 billion yuan, the total output value of production products was 2.11 billion yuan, and taxes were 561 million yuan. Private companies are a vital force in the market economy. Although the birth of private enterprises is an inevitable result of China’s implementation of a market economy, its development has also undergone a gradual process. It emerged in the implementation of the contract responsibility system for joint production in rural areas, which was developed on the basis of agricultural specialized households and urban self-employed households. It should be pointed out when it started out