所谓现代企业制度，实质上就是建立在现代产权制度基础上的有限公司或股份有限公司以及由此形成的参股、控股公司或股份有限集团公司。由此看来，国有企业，尤其是国有大中型企业，要真正实现经营机制的转换，就必须进一步深化改革，其关键和重点则是企业产权改革和股份制改制 The so-called modern enterprise system is essentially a limited company or a company limited by shares established on the basis of a modern property right system and the resulting equity participation, holding company or limited company group. From this point of view, state-owned enterprises, especially state-owned large and medium-sized ones, must truly deepen their reforms if they really want to realize the transformation of their operational mechanisms. The key and focus is the reform of corporate property rights and the reform of joint-stock companies.