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1992年10月召开的党的十四大,确立了建立社会主义市场经济的经济体制改革目标,并首次将全民所有制企业由过去的“国营企业”改称为“国有企业”。这是对国有企业认识的重大转折,标志着国家与国有企业的关系,由过去的国有国营,转变为国家所有、企业自主经营。1993年11月的十四届三中全会正式提出建立现代企业制度的国有企业改革目标。自此,国有企业改革由在维持原有制度框架不变前提下进行政策调整的制度改进时期,转入重新构建社会主义市场经济微观主体制度框架的制度创新时期。这个时期的改革,是探索建立国有资产管理体制,以国有企业和国有经济为主体,以企业制度创新为主要内容的改革。
The 14th CPC National Congress held in October 1992 established the goal of economic restructuring in establishing a socialist market economy and for the first time renamed the state-owned enterprises as “state-owned enterprises” by the “state-owned enterprises” in the past. This is a major turning point in the understanding of state-owned enterprises and marks the transition of state and state-owned enterprises from the state-owned state-owned enterprises in the past to those owned by the state and the enterprises themselves. The Third Plenary Session of the 14th Central Committee in November 1993 formally proposed the goal of state-owned enterprise reform in establishing a modern enterprise system. Since then, the state-owned enterprise reform has been transformed from a period of institutional improvement in policy adjustment under the premise of maintaining the original institutional framework to an institutional innovation period that re-establishes the framework of the micro-main body of the socialist market economy. The reform in this period is to explore the establishment of a state-owned assets management system, with state-owned enterprises and state-owned economy as the mainstay and the reform of the enterprise system as the main content.