人们经常把国有企业的改革比作中国经济体制改革中最难啃的“硬骨头”,用“攻坚”、“突破”、“背水一战”这一类军事术语来形容这项改革之艰难。那么,按照唯物论的反映论,国企改革的报道也像啃“硬骨头”一般艰难就是顺理成章之事了。 国有企业改革之所以成为一个历史性难题是因为,在改革开放的新形势下如何搞好国有企业,没有完整、现成的经验可以借鉴,可供仿照。中国的国有企业改革作为整个经济体制改革的中心环节,要按照建立现代企业制度的改革方向,探索公有制与市场经济的有机结合,增强活力和提高效益,构筑社会主义市场经济的微观基 People often compare the reform of state-owned enterprises with the hardest “bones” in China’s economic reform and describe the hardships of the reform in such military terms as “tackling the storm,” “breaking through,” and “going back to the world.” Well, according to the theory of materialism, reports of the reform of state-owned enterprises are just as logical as chewing on “hard bones.” The reason why the reform of state-owned enterprises has become a historical dilemma is because there is no complete and readily available experience on how to do a good job of state-owned enterprises under the new situation of reform and opening up, and can be used for reference. As the central part of the reform of the entire economic system, the reform of state-owned enterprises in China should, in accordance with the direction of reform in establishing a modern enterprise system, explore the organic combination of public ownership and market economy, enhance vitality and enhance efficiency, and build the micro-foundation of the socialist market economy