十四届三中全会的《决定》以建立现代企业制度为目标，对国有企业改革的形式和步骤做了具体的说明。但时过一年，根据各方面的实际调查材料一是否可以得出这样的判断．以产权制度变革为核心的国有企业改革虽然取得J一定的进展但并未有人的突破。我认为主要原因有三：第一．就企 The “Decision” of the Third Plenary Session of the 14th CPC Central Committee aimed at establishing a modern enterprise system and specifically explained the forms and steps of the reform of state-owned enterprises. However, one year later, according to the actual investigation materials of various aspects, one can draw such a judgment. Although the state-owned enterprise reform with the reform of the property rights system as its core has achieved certain progress, no one has made a breakthrough. I think there are three main reasons: first. On the enterprise