在经济理论界,关于建立中国现代企业制度的话题,已经热门了一年多。其中不乏真知灼见和建设性,但以偏概全和理想化的色彩亦不少。究其原因,一是忽略了当代世界众多的企业形式,从而不能看到现代企业制度所具有的丰富多彩的内涵;二是脱离了中国从计划经济向社会主义市场经济过渡中所形成的以公有制为主体的多种经济成份并存的格局中,企业在迈向市场参与全面竞争的时候,面临着那么多制约和不平等的条件这样一个事实,从而不能看到在中国建立现代企业制度所具有的独特性。根据笔者的理解,在中国建立现代企业制度,目的在 In the field of economic theory, the topic of establishing a modern enterprise system in China has been popular for more than a year. There is no shortage of insights and constructiveness, but there are also a lot of colors that are general and idealistic. The reasons for this are: First, they neglected the many forms of business in the contemporary world, and they could not see the rich and colorful connotations of the modern enterprise system; Second, they dissociated themselves from the public ownership system formed during the transition from the planned economy to the socialist market economy in China. In the coexistence of multiple economic components of the main body, enterprises are faced with such a number of conditions of restriction and inequality when entering the market to participate in all-round competition, and thus cannot see the advantages of establishing a modern enterprise system in China. unique. According to the author’s understanding, establishing a modern enterprise system in China aims at