十几年来,我国企业改革基本上沿着扩大企业经营自主权,改革经营方式,实行政企分开,所有权与经营权相分离的思路向前推进。厂长(经理)负责制的推行,使企业做到有人负责。《企业法》的颁布,确立了企业的商品生产者和经营者的法律地位。转换企业经营机制《条例》的实施,促进了企业经营自主权的落实。但是随着我国经济体制改革的深入发展,国有企业活力不足的深层次矛盾进一步暴露,长期困扰企业的自主权不落实,约束机制不健全,经营机制不灵活,经济效益差等深层次问题,仍然没有解决。(一)实现政企职责分离,使国有企业成为独立主体在传统计划经济体制下,政府是唯一的经济运行主体,国有经济大一统的局面,完全排斥了市场的作用。国家是千万个国有企业唯一的经营者,全国的企业都要根据这唯一经营者的计划来决定生产什么,生产多少,全国成了一个超大型的企业。在这个企业内,国家对各生产工厂实行的是:计划由国家统一下达,材料由国家统一调拨,产品由国家统购包销,财务由国家统收统支。各个工厂实际上只是一 In the past decade or so, the reform of our enterprises basically proceeded along the lines of expanding the autonomy of enterprise management, reforming the mode of operation, implementing the separation of government from enterprise, and the separation of ownership from management. The director (manager) responsible for the implementation of the system, so that enterprises do someone responsible. The promulgation of the “Enterprise Law” has established the legal status of the commodity producers and operators of enterprises. The implementation of the “Regulations” for changing the operation mechanism of enterprises has promoted the implementation of the autonomy of enterprises. However, with the deepening development of China’s economic restructuring, deep-rooted contradictions in the state-owned enterprises’ lack of vitality are further exposed. Deep-seated problems that have long plagued enterprises in their autonomy, imperfect binding mechanisms, inflexible operating mechanisms, and poor economic returns remain not solved. (1) Separation of duties of government and enterprises and making state-owned enterprises independent In the traditional planned economy system, the government is the only main body of economic operation and the unification of state-owned economy completely excludes the role of the market. Since the state is the sole operator of tens of millions of state-owned enterprises, enterprises throughout the country must decide what to produce and how much to produce according to the sole operator’s plan, and the country has become a very large enterprise. In this enterprise, the state implements on each production factory: the plan is issued uniformly by the state, the materials are uniformly allocated by the state, the products are underwritten by the government and the state financed by the state. Each factory is actually just one