自党的十四大和十四届三中全会明确提出建立社会主义市场经济体制的改革目标和建立现代企业制度的改革重点以来,企业改革进入了一个新的历史发展时期。在这一新的变革发展过程中,围绕如何看待企业党组织的地位和作用问题而展开的新的探索、实践乃至争论,再一次成为企业转机建制和党的建设同步深化的重难点之一。一、正确认识企业党组织的基础地位中国共产党是执政党。从党 Since the 14th National Congress of the CPC and the 3rd Plenary Session of the 14th Central Committee of the Communist Party of China have explicitly proposed the reform goal of establishing a socialist market economic system and the reform priorities of establishing a modern enterprise system, the reform of the enterprise has entered a new period of historical development. In this new process of transformation and development, the new explorations, practices and even controversies surrounding how to treat the status and role of the party organizations in enterprises have once again become one of the most difficult and difficult points for the simultaneous establishment of enterprises and party building. First, a correct understanding of the basic position of the party organizations of the Communist Party of China is the ruling party. From the party