增强企业活力是城市经济体制改革的核心。企业改革所采用的经营形式是否反映了经济体制改革的要求,应该看企业能否在利益驱动机制的引导下,建立起微观经营机制并通过竞争参与市场机制的运行。从1983年以来,我国全民所有制企业的改革大致经历了三个阶段:从1983年开始实行第二步利改税,用法律形式确定企 Enhancing enterprise vitality is the core of urban economic system reform. Whether or not the business reform adopted by the enterprise reform reflects the requirements of the economic system reform, it should be determined whether the enterprise can establish micro-operational mechanisms and participate in the operation of the market mechanism through competition under the guidance of the interest-driven mechanism. Since 1983, the reform of China’s ownership of the whole people has gone through three stages: from 1983, the second-step tax reform has been implemented, and enterprises have been legally determined.