我国从改革开放初期开始,就把增强企业的活力作为整个改革的中心环节。在最初的15年中,虽然在非国有部门涌现出大批很有活力的企业,但在国有部门中,由于改革的思路不够明确,过多地强调了对企业放权让利而没有着重对企业制度改造,成效并不显著。一部分国有企业的经营状况和财务状况非但没有改善,而且逐渐陷入了财务困境。针对这种情况,1993年的中共十四届三中、 Since the beginning of reform and opening up, China has taken the enhancement of the vitality of enterprises as the central link of the entire reform. In the first 15 years, although a large number of very dynamic enterprises emerged in the non-state-owned sectors, in the state-owned sector, due to the lack of a clear definition of the reform, they emphasized too much on the decentralization of power and the lack of emphasis on the transformation of the enterprise system , The effect is not significant. Part of the state-owned enterprises operating conditions and financial position not only failed to improve, but also gradually into financial distress. In response to this situation, in 1993, the Third Fourteenth CPC Central Committee,