1997年 ,中央决定 ,国企改革脱困要用三年的时间实现两大目标 ,即使大多数国有大中型亏损企业走出困境 ;到本世纪末初步建立现代企业制度。时过两年 ,实践告诉我们 ,国有大中型亏损企业扭亏只是手段 ,建立现代企业制度才是改革的最终目标。现在大部分企业对扭亏这项工作 ,的确 In 1997, the Central Government decided that it would take three years to achieve the two major objectives of the state-owned enterprise to achieve its goal of turning around its difficulties, even if most state-owned large and medium-sized loss-making enterprises will get out of their predicament. By the end of this century, a preliminary establishment of a modern enterprise system will be established. Two years afterwards, the practice tells us that turning losses on the state-owned large and medium-sized loss-making enterprises is only a means and setting up a modern enterprise system is the ultimate goal of the reform. Most enterprises now turn losses into the job, indeed