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党的十四届三中全会明确提出:“转换国有企业经营机制,建立现代企业制度”。在我国建立现代企业制度,有利于从根本上克服国家单一主体的行政性的所有制关系及与之相伴随的条块分割式垄断造成的缺陷,有利于消除国有资产有人占用,无人负责、被人侵吞的所有权虚置现象。尤其重要的是,通过公司制这一现代企业制度的重要形式,不但可以打破公有制内部以及不同所有制之间的垄断堡垒,促使资源、产权的自由流动和大规模投资的迅速形成,而且有利于产业结构的合理调整,解决国有企业长期以来财产软约束的总问题。可见,中国企业改革的方向是
The Third Plenary Session of the 14th Central Committee of the Party made it clear that “the transformation of the operating mechanism of state-owned enterprises and the establishment of a modern enterprise system”. Establishing a modern enterprise system in our country is conducive to fundamentally overcoming the administrative ownership relations of the single state subject in our country and the defects caused by the fragmented monopoly accompanying the state monopoly. It helps to eliminate the occupation of state assets, Empathy embezzled the ownership of the phenomenon. It is especially important that the important form of a modern enterprise system, not only can we break the monopoly fortress within the public ownership system and between different ownership systems, promote the free flow of resources and property rights and the rapid formation of large-scale investment, but also help the industry The rational adjustment of the structure will solve the general problem of the state-owned enterprises’ long soft property constraint on property. Visible, the direction of Chinese enterprise reform is