革开放以来，先后强调“权利下放”、“经营者持股”，这些都是必要的，促进了政企分开、产权和经营权的分离。但要真正搞活企业，还必须在企业内部形成权利制衡机制，发挥各方利益主体的积极作用。在现代企业制度建设中，有三个层面的因素影响着企业的经营运作。即：以董事会 Since the reform and opening up, “decentralization of rights” and “shareholding by managers” have been successively emphasized, all of which are necessary to promote the separation of government from enterprises and the separation of property rights and management rights. However, in order to really invigorate enterprises, it is also necessary to form a mechanism of checks and balances of power within the enterprises and give full play to the active roles of all stakeholders. In the construction of modern enterprise system, there are three levels of factors that affect the operation of enterprises. Namely: the board of directors