党的十一届三中全会以来,企业的管理体制按照有计划的商品经济模式,进行了一系列的改革,特别是近几年来全面推行了承包经营责任制,试行了租赁制、股份制等,逐步改革了旧的企业管理体制带来的一些主要弊端。这些改革包括:实行放权让利,扩大企业的经营自主权和财力支配权;实行“定死基数,递增包干,超收多留,欠收自补”的分配制度,克服了企业吃国家大锅饭的弊病,实现责、权、利的结合,把企业的经济责任、经济效益同经济利益紧密联系起来,正确处理国家和企业的关系,充分调动企业发展生产,提高经济效益 Since the Third Plenary Session of the 11th CPC Central Committee, the management system of the enterprise has carried out a series of reforms in accordance with the planned commodity economy model. In particular, in recent years, it has implemented the responsibility system of contractual management in an all-round way, tried the leasing system and joint-stock system, Some major drawbacks brought about by the gradual reform of the old enterprise management system. These reforms include the implementation of decentralization and transfer of profits and the expansion of enterprises’ operating autonomy and the financial power to govern; the implementation of the “fixed death base, an increase of contractual obligations, surrendering more and paying less for self-compensation,” the distribution system, overcoming the shortcomings of enterprises to eat the national big pot, to achieve The combination of responsibility, power and profit links the economic responsibility and economic benefits of enterprises closely with economic interests, properly handles the relations between the state and enterprises and fully mobilizes the enterprises to develop their production and enhance economic efficiency