文章认为，我国的企业制度改革同样适用于制度变迁理论的一般原则，但其实现形式却纷繁复杂。在我国的经济改革中，先后形成了经营权主导改革学派、产权改革学派、体制变革学派、协调改革学派、所有制改革学派、宏观改革优先派和宽松学派等７大流派，并且都对中国改革的实践产生了程度不同的影响。但是，无论是从企业制度改革还是企业发展进程来看，任务都远未完成。为此，文章从“发展才是硬道路”出发，认为企业制度改革必须为企业发展创造条件，当前尤其要注意解决好国有产权代表的确定、转变政府职能、完善内部制衡机制、调整负债结构、建立破产机制和社会保障体系等突出问题 The article holds that the reform of our country’s enterprise system also applies to the general principle of the theory of institutional change, but its implementation is complicated. In our country’s economic reform, we have successively formed seven major schools of management dominated by the reform school, the property rights reform school, the institutional reform school, the coordinated reform school, the ownership reform school, the macro reform priority school and the liberal school, Practice produces a different degree of impact. However, no matter from the enterprise system reform or enterprise development process, the tasks are far from complete. Therefore, starting from “development is a hard road”, the paper holds that enterprise system reform must create the conditions for the development of enterprises. At present, it is necessary to pay special attention to the resolution of the representatives of state-owned property rights, to change the government functions, to improve internal checks and balances, to adjust the liability structure, Establish bankruptcy mechanism and social security system and other outstanding issues