李鹏总理在八届全人大五次会议上的《政府工作报告》中指出:“科学的管理是搞好企业的基础,也是建立现代企业制度的重要内容。经营和管理不善,是目前不少企业效益不好的重要原因。”科学管理与企业的改革和发展有着非常密切的关系。从某种意义上来说,管理也可以决定着企业的成功和失败。 一、管理是企业改革的一项重要内容。首先,从管理与改革的内在关系来看,二者互相交织,互为需要。企业改革的内容,总体上包括国 Premier Li Peng pointed out in his “Government Work Report” at the Fifth Session of the Eighth National People’s Congress: “Scientific management is the basis for doing a good job of the enterprise and is also an important part of establishing a modern enterprise system. Poor management and management are currently many companies. The important reason for the poor efficiency.” Scientific management has a very close relationship with the reform and development of the enterprise. In a sense, management can also determine the success and failure of a business. First, management is an important part of enterprise reform. First of all, from the perspective of the internal relationship between management and reform, the two are intertwined and need each other. The contents of enterprise reform include, in general, countries