以十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》为标志，我国企业改革进入到建立现代企业制度的新阶段。这是一项极其艰巨而复杂的历史性任务。完成这一任务，既要有理论的正确指导，更要有实践经验的不断积累；既要学习和借鉴外国经验，更要靠我们自己的试 Taking the decision of the Third Plenary Session of the 14th CPC Central Committee on “The Establishment of a Socialist Market Economic System,” it is marked that China’s enterprise reform has entered a new stage of establishing a modern enterprise system. This is an extremely arduous and complex historical task. To accomplish this task, it is necessary to have a correct theoretical guidance, but also to accumulate practical experience; it is necessary to learn and learn from foreign experience, but also depends on our own test.