作者认为；企业管理既是企业一切工作的基础，又是企业改革的重要内容。企业改革与企业管理是相辅相成、互为条件的。改革的成果要靠管理来加以规范和巩固，而坚实的管理基础又是企业深化改革的必要条件。因此，应把深化企业改革与加强企业管理有机地结合起来，以改革为动力，向管理要效益。 The author believes that enterprise management is not only the basis for all the work of the company, but also an important part of enterprise reform. Enterprise reform and business management are complementary and mutually satisfying conditions. The results of the reform must be regulated and consolidated through management, and a solid management foundation is also a necessary condition for deepening the reform of the company. Therefore, we should organically combine the deepening of corporate reforms with the strengthening of corporate governance. We must use reform as the driving force and benefit from management.