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在向现代企业制度过渡过程中,国有企业面前有许多基本的企业价值观需要加以辨析、解释和重塑。其中,国有企业观念与法人经营意识、行政官员观念与企业家意识、管理科学观念与企业文化意识就是这样的观念。这些企业价值观念居于企业精神文化的理性(系统化、理论形态)层次,是促成企业的心理、情感等非理性形态的精神文化及企业的制度文化、物质文化现代化的深层要素。它制约着政府与企业的行为,规定着企业改革的走向。因此,在现代企业制度的建立与现代企业文化的重塑过程中,我们首先要着眼这个深层要素的变革。
In the transition to a modern enterprise system, there are many basic corporate values that need to be discerned, interpreted, and reshaped by state-owned enterprises. Among them, the notion of state-owned enterprises and the awareness of corporate management, the concept of administrative officials and entrepreneurs, the concept of management science, and the awareness of corporate culture are such concepts. These corporate values are at the rational (systematized, theoretical) level of the corporate spirit culture, and are the deep-rooted elements that promote the mental, emotional, and other irrational forms of the company’s spiritual culture and the modernization of corporate culture and material culture. It restricts the behavior of the government and the enterprise and stipulates the direction of enterprise reform. Therefore, in the establishment of a modern enterprise system and the remodeling of modern corporate culture, we must first focus on the reform of this deep element.