建立现代企业制度是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向。《中共中央关于建立社会主义市场经济体制的若干问题的决定》对现代企业制度的基本特征作了原则性的勾画和规定,同时对实行公司制也进行了原则性的规定,这些原则和规定,在我们建立现代企业制度的过程中是必须遵守的。但是,建立现代企业制度是崭新的事业,甚至在西方也没有人对现代企业制度下过什么定义,我们对此必须 Establishing a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and market economy, and is the direction of China’s state-owned enterprise reform. The “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System” made a principled outline and stipulation on the basic characteristics of the modern enterprise system. At the same time, it also carried out principled provisions on the implementation of the company system. These principles and regulations, In the process of establishing a modern enterprise system, we must abide by it. However, the establishment of a modern enterprise system is a brand-new cause. Even in the West, no one has defined what the modern enterprise system has defined. We must