产权问题是改革的关键 自1978年7月全国推广四川省“扩大企业自主权”试点经验以来,企业改革历经了放权让利、以税代利、经营承包、转换机制和建立现代企业制度等若干重要阶段,差不多每相隔三、四年中央都有新的改革措施出台。党的十四届三中全会以前,国有企业改革主要着眼于解决经营机制、管理体制方面的问题,笔者称之为“经营形式改 The issue of property rights is the key to reform Since July 1978, the country has promoted Sichuan’s pilot experience of “expanding the autonomy of enterprises”. The enterprise reform has undergone several important issues such as decentralization of rights and interests, taxation and benefit, operation contracting, conversion mechanism, and establishment of a modern enterprise system. At the stage, almost every new center of the reform measures was introduced every three or four years. Before the Third Plenary Session of the 14th CPC Central Committee, the reform of state-owned enterprises focused on solving problems in the management mechanism and management system.