当前,在深化企业改革中,每个厂长都面临着一个选择问题,即在深化企业改革中厂长的价值取向问题。所谓厂长的价值取向,简单地说,就是当官,还是当企业家。在旧体制下,企业厂长根据“官本位”制,列入行政官员序列,接受任命,执行指令性计划,不承担经营风险,获取“铁饭碗”的固定收入,不与经济效益挂钩。这是传统的价值取向。改革以来,政企分开,两权分离,党政分开,厂长受国家委托带领全体职工共同经营,可以成为经营企业、承担经营风险、取得经营收入的人 At present, in the deepening of enterprise reform, each director is faced with a choice problem, that is, in the deepening of the enterprise reform, the value orientation of the director. The so-called director’s value orientation is simply to be an official or an entrepreneur. Under the old system, the director of an enterprise was included in the sequence of administrative officials according to the “official-standard” system, accepting appointments, executing mandatory plans, not accepting business risks, and obtaining fixed income from the “iron rice bowl”, not linked to economic benefits. This is the traditional value orientation. Since the reform, the separation of government and enterprises, the separation of the two powers, the separation of the party and the government, and the director’s entrustment by the state to lead all employees in joint operations, can become the people who run the company, bear operational risks, and obtain operating income.