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本文认为，企业改革的指导思想是充分体现社会主义的劳动产权，其战略步骤：首先将商品经济发展的历史“浓缩”成改革的第一步，即充分体现物化劳动的产权要求，然后在此基础上进行社会主义制度的创新，即充分体现活劳动的产权要求，改革完成后，活劳动与物化劳动的产权要求将处于动态均衡之中。企业改革的历史也是所有权能分离的历史，这一历史大体分为五个阶段：经营收益权、资产管理权、资产经营权、资本经营权与劳动产权的分离与确立。参３。
This article believes that the guiding principle of enterprise reform is to fully reflect the socialist labor property rights and its strategic steps: First, “concentrate” the history of commodity economy development into the first step of reform, that is, fully embody the property rights requirements of materialized labor, and then On the basis of the innovation of the socialist system, which fully reflects the property rights requirements of living labor, after the completion of the reform, the property rights requirements of living labor and materialized labor will be in a dynamic equilibrium. The history of enterprise reform is also the history of the separation of ownership. This history is roughly divided into five stages: the separation and establishment of operating income rights, asset management rights, asset management rights, capital management rights, and labor property rights. See 3.