企业改革是整个经济体制转轨的中心环节。德国东部企业制度的改造，从建立＂货币、经济和社会联盟＂开始起，在４年多时间就基本完成了。德国为此动用了数千亿马克的巨资。德国迅速但高价型的转轨，令其他＂转轨国家＂可羡而不可效。但是，由于起点和目标的某种类同性，德国东部企业改选的经验与教训对我国及有关国家均有一定的启示意义。 Enterprise reform is the central part of the entire economic system transition. The transformation of the enterprise system in eastern Germany has basically been completed in more than four years since the establishment of the “monetary, economic and social alliance.” Germany has spent hundreds of billions of huge marks for this purpose. The rapid but high-priced transition in Germany made other “transition countries” envious and ineffective. However, due to some similarities and differences between the starting point and the goal, the experiences and lessons learned from the reorganization of enterprises in eastern Germany have some enlightenment to our country and other countries.