建立和完善现代企业制度是现阶段国有企业改革的主要方向。科学管理是现代企业制度的重要内容,其内涵就是探索符合社会主义市场经济规律和我国国情的企业领导体制和组织管理制度,建立决策、执行、监督体系,形成有效的激励约束机制。上述目标的实现必须建立在民主化的基础上,因为离开人的管理,离开管理的民主化,科学管理就是一句 Establishing and improving a modern enterprise system is the main direction of reform of state-owned enterprises at this stage. Scientific management is an important part of the modern enterprise system. Its connotation is to explore the enterprise leadership system and organization management system that conforms to the laws of the socialist market economy and China’s national conditions, establish a decision-making, implementation and supervision system and form an effective incentive and restraint mechanism. The realization of the above objectives must be based on democratization, because leaving people’s management, leaving the democratization of management, scientific management is a sentence.