建立现代企业制度,是我国企业改革和发展的方向。加强企业管理,提高管理效能,是建立现代企业制度的重要内容,也是现代企业发展壮大的关键因素。但是,我国的企业管理理论和实践,是在计划经济体制下形成和应用的。在现代市场经济的条件下,我国传统的企业管理存在 The establishment of a modern enterprise system is the direction of China’s enterprise reform and development. Strengthening enterprise management and improving management efficiency is an important part of establishing a modern enterprise system, and it is also a key factor in the development and growth of modern enterprises. However, the theory and practice of enterprise management in our country is formed and applied under the planned economic system. Under the conditions of modern market economy, China’s traditional enterprise management exists