党的十五大明确提出了坚持“三改一加强”，走内涵发展之路的战略决策，这是企业提高整体素质，增强市场竞争力的关键所在。但是一个时期以来，一些企业不注重内涵发展提高，而是片面追求扩规模、上项目，导致企业包袱沉重，亏损严重，生产经营举步维艰。这除了体制上的原因外 The 15th National Congress of the Communist Party of China clearly puts forward the strategic decision of adhering to “three changes and one strengthening” and taking the path of connotation development. This is the key to improving the overall quality of enterprises and enhancing market competitiveness. However, over a period of time, some enterprises have not paid attention to the development of the connotation, but have instead pursued the expansion of scale and projects. This has led to heavy corporate burdens, serious losses, and difficulties in production and management. This is in addition to institutional reasons