党的十五届四中全会《决定》对国有企业改革和发展的重要性、紧迫性、艰巨性作了深刻的阐述,提出了建立现代企业制度是国有企业改革和发展的基本方向。笔者针对煤炭企业建立现代企业制度问题谈一些浅见。 1.彻底转变观念,加大改革力度。煤炭企业长期在计划经济体制下运营,国家统包统管,很少有压力感、紧迫感和危机感。应当彻底抛弃传统观念,树立竞争观念、效益观念、市场观念、生存和发展观念, The “Decision” of the Fourth Plenary Session of the 15th Central Committee of the Party made a profound exposition of the importance, urgency and arduousness of the reform and development of state-owned enterprises and proposed that establishing a modern enterprise system is the basic direction for the reform and development of state-owned enterprises. The author of coal enterprises to establish a modern enterprise system to talk about some humble opinion. 1. Completely change the concept, increase the intensity of reform. Long-term operation of coal enterprises in the planned economy, the state reunification management, little sense of pressure, urgency and sense of crisis. We should completely abandon the traditional concepts and establish the concepts of competition, efficiency, market, survival and development,