党的十一届三中全会以来的二十年,特别是党的十四大以来的几年,国有企业改革的成效是十分显著的。第一,经过二十年的艰苦探索,国有企业改革的方向、目标、方针更加明确,路子更加清楚,各方面的认识也比以往任何时候都更加统一。改革的方向,就是十四届三中全会提出的建立现代企业制度,其核心内容和基本特征是“产权清晰,权责明确,政企分开,管理科学”。改革的目标,就是党中央、国务院提出的到本世纪末在大多数国有大中型骨干企业中初步建立现代企业制度,使大多数国有大中型亏损企业摆脱困境。改革的基本方针,就是江泽民总书记讲的八条:一是国有企业改革是经 In the two decades since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China (CPC), especially since the 14th National Congress of the Communist Party of China, the effectiveness of SOE reform has been quite remarkable. First, after two decades of arduous exploration, the direction, objectives, guidelines for the reform of state-owned enterprises have become clearer and clearer, and all aspects of understanding have become more unified than ever before. The direction of reform is the establishment of a modern enterprise system proposed by the Third Plenary Session of the 14th Central Committee. Its core content and basic characteristics are “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science.” The objective of the reform is that the party Central Committee and the State Council have proposed to initially establish a modern enterprise system in most state-owned large and medium-sized backbone enterprises by the end of this century so that most state-owned large and medium-sized loss-making enterprises will get out of their predicament. The basic principle of reform is General Secretary Jiang Zemin’s eight articles: First, the reform of state-owned enterprises is a