“企业隶属关系不变,财政上缴渠道不变,所有制性质不变”——这是企业之间发展横向经济联合的所谓“三不变原则”。当初有关单位规定或者强调这“三不变”,在主观上是想推动横向经济联合的发展,但从目前的实际情况看,这“三不变”已不符合经济体制改革的要求,因此很有必要对其重新认识。“三不变原则”最早是在1980年提出来的。在当时的情况下,它对于发挥企业优势、促进联合、保护竞争具有积极意义。因为当时对政企不分、条块分割以及企业所有制结构等旧体 “The enterprise affiliation remains unchanged, the financial channels for payment remain unchanged, and the nature of the ownership remains unchanged” - this is the so-called “three invariance principle” for the development of horizontal economic cooperation among enterprises. At the time, the relevant units stipulated or stressed that “three unchanges” would subjectively promote the development of horizontal economic cooperation. However, judging from the actual situation at present, these “three unchanges” are no longer in conformity with the requirements of the economic structural reform. Therefore, It is necessary to re-understand it. The “three unvarying principles” were first proposed in 1980. In the circumstances, it is of positive significance for giving play to the advantages of enterprises, promoting cooperation and protecting competition. Because at that time, regardless of the government and enterprises, the fragmented and enterprise ownership structure and other old