国有企业改革难点与对策──四论社会主义条件下的股份制度

Reform of State Enterprises:Difficulty and Its Solution

本文讨论国有企业改革和建立现代企业制度过程中的难点和应采取的对策。（一）抓大放小是国有企业改革的重要方针。（二）产权制度改革是国有企业改革的核心问题。建立现代企业制度，实际上就是用公司制改造我国的国有企业。（三）必须搞好国有企业改革的配套改革，要解决债务负担、税费负担过重、企业办社会、建立社会保障体系等问题。

This paper deals with the difficulty both in the reform of state enterprises and in the establishment of a modern enterprise system and the measures to be taken to overcome this difficulty.First, it is an important principle in the reform of state enterprises'to grasp the major issues and let go the minor issues'. Second, it is the core of the reform of state enterprises to reform the system of property rights. The establishment of a modern enterprise system is, in fact, the transformation of China's state enterprises into corporations. And third, reforms supporting the reform of state enterprises must be carried out successfully in order to solve the following problems: the heavy burden of debts and taxation,the enterprise running a small society, and the establishment of a social security system.