众所周知 ,中国国有企业改革已经到了攻坚阶段。党的十五大报告指出 :建立现代企业制度是国企改革的方向 ,要按“产权明晰 ,责权明确 ,政企分开 ,管理科学”要求 ,对国企实行规范的公司制改革 ,使企业成为市场的法人实体和竞争主体。面对日益强劲的竞争对手和激烈的竞争格局 ,? As we all know, the reform of China's state-owned enterprises has reached a crucial stage. The report of the 15th National Congress of the Communist Party of China pointed out: Establishing a modern enterprise system is the direction of the reform of state-owned enterprises. According to the requirements of “clear property rights, clear responsibility and authority, separation of government from enterprises and management science”, the reform of the corporate system of state-owned enterprises Legal entity and the main competition. Faced with increasingly strong competitors and fierce competition,?