制度创新是指引入一项新的制度来代替原来的制度,以适应新情况,来促进企业发展,相对技术产品、市场、组织、管理、教育创新,制度创新是最根本的创新。 企业制度规范的核心是企业的所有权问题,涉及到经营管理层与职工的责、权,利问题。它对企业的经营与发展产生根本的,长远的影响。我们改革开放20多年来,企业改革先后经过了放权让利(1979年—1980年);经济责任制(1981年—1983年);利改税(1983年—1986年);承包制(1987年—1993年)以及1993年以后的税制改革和股份制改造,进入了建立现代企业制度的新时期。 现代企业制度是已经被证明了的市场经济中企业组织的有效制度方式。国家出资或参股设立企业,国家只以其出资对公司承担有限责任和义务的企业制度是现代意义上的国有企业制度。在形式上现代国 Institutional innovation refers to the introduction of a new system to replace the original system to adapt to the new situation to promote business development. Relatively technical products, markets, organization, management, education innovation and system innovation are the most fundamental innovations. The core of the enterprise system is the ownership of enterprises, involving the management, staff and workers responsibility, rights and interests. It has a fundamental and long-term impact on the operation and development of enterprises. In the more than 20 years since China’s reform and opening up, the reform of the enterprise has successively passed the power transfer and profit sharing (1979-1980); the economic responsibility system (1981-1983); the reform and tax reform (1983-1986); the contract system (1987- 1993) and the reform of the tax system and shareholding system since 1993, entering a new period of establishing a modern enterprise system. The modern enterprise system is a proven system of effective institutional arrangements in the market economy. The state-owned enterprise system that is funded by the state or shares is established and the state undertakes limited liability and obligation only to the company by its contribution to the capital is a modern state-owned enterprise system. In the formal modern state