党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》明确指出：“以公有制为主体的现代企业制度是社会主义市场经济体制的基础”。“建立现代企业制度是发展社会化大生产和市场经济的必然要求，是我国国有企业的改革方向”。建立现代企业制度是 The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Party explicitly states: “The modern enterprise system with public ownership as the mainstay is the foundation of the socialist market economic system.” “Establishing a modern enterprise system is a necessary requirement for the development of a socialized mass production and a market economy and a direction for the reform of our state-owned enterprises.” The establishment of a modern enterprise system is