中国的国有企业体制改革已进入攻坚战,其成败足以左右整个经济体制改革,其意义足以影响跨世纪战略目标的实现。究竟如何突破计划经济下国有企业旧体制,建立适应社会主义市场经济的现代企业制度。这是近几年来,经济理论界和特区企业体制改革试点一直在探索的一个重大理论和实际问题。 国有企业体制改革自80年代起,为了打破“大锅饭”旧体制,提出“放权让利”,实行以经济责任承包制为特点的改革;但是,承包者的短期行为,成了企业体制改革一个重要障碍,这是第一阶段。80年代中后期,计划经济转向市场经济,为了克服企业承包者的短期行为,以及为了开辟集资新渠道, China’s state-owned enterprise system reform has entered a tough battle. Its success or failure is sufficient to control the entire economic system reform. Its significance is enough to affect the realization of cross-century strategic goals. How to break through the old system of state-owned enterprises under the planned economy and establish a modern enterprise system adapted to the socialist market economy. This is a major theoretical and practical issue that has been explored by the economic theory circle and the pilot of the reform of the business system of the SAR in recent years. Since the 1980s, in order to break the old system of “big pot rice,” state-owned enterprise system reforms have proposed “decentralization and transfer of benefits” and implemented reforms characterized by economic responsibility contracting systems; however, the short-term behavior of contractors has become an important obstacle to the reform of enterprise systems. This is the first stage. In the mid to late 1980s, the planned economy turned to a market economy, in order to overcome the short-term behavior of contractors and to open up new channels for fund-raising.