自上世纪90年代以来,我国国有企业在市场化的大方向下,按照“产权清晰、权责明确、政企分开、管理科学”的基本原则,经历了多次改革,从中央到地方的绝大多数国有企业按照《公司法》进行了改制,并建立了现代企业制度和相应的公司治理结构,逐步适应了现代市场经济体制。但依然要看到,仍有相当数量的企业改革并不彻底,很多国有公司效率低下,竞争力有待提高。最根本的问题在于,企业作为一种经济组织,其内部生产关系存在人与人的关系和人与资产的关系等两大系统,资产关系决定企业治理结构和组织形式,人与人的关系决定企业运作方式。以 Since the 90s of the last century, our state-owned enterprises under the general direction of marketization have undergone many reforms in accordance with the basic principle of “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science,” and from the central government to local governments Of the vast majority of state-owned enterprises in accordance with the “Company Law” was restructured and established a modern enterprise system and the corresponding corporate governance structure, and gradually adapt to the modern market economy. However, we still have to see that there is still a considerable amount of enterprise reform that is not complete. Many state-owned companies are inefficient and their competitiveness needs to be improved. The most fundamental problem is that the enterprise, as an economic organization, has two systems, the internal production relationship of which exists between people and the relationship between people and assets. The relationship between assets determines the corporate governance structure and organizational form, and the relationship between people determines Business mode of operation. To