企业制度改革是建立社会主义市场经济体制的一项基础性工作。迄今为止,企业制度改革一直是在“放权让利”思路下进行的,试图通过国家和企业之间的利益关系调整,达到“搞活”的目的,而并没有对传统的计划经济体制下的企业制度进行突破。现代企业制度改革试图通过对企业本质意义的重新确定,从现代产权制度出发,进行企业制度创新,使企业真正成为自主的市场主体。上述两种思路下的企业制度改革对企业制度的立论基础的认识是有本质区别的。 对于企业制度立论基础的认识,社会主义传统的理论一直在所有制关系上打圈子。按照传统经济理论,生产资料所有制关系的具体内涵中,生产关系 The reform of the enterprise system is a basic work for establishing a socialist market economic system. So far, the reform of the enterprise system has been carried out under the concept of “decentralization and profit sharing”. It seeks to achieve the purpose of “invigorating” through the adjustment of the interest relations between the state and the enterprise, and it does not have an enterprise system under the traditional planned economy system. Make a breakthrough. The reform of the modern enterprise system attempts to reform the enterprise system from the perspective of the modern property rights system by re-determining the essential meaning of the enterprise, so that the enterprise can truly become the autonomous market body. The reform of the enterprise system under the above two ideas has a fundamental difference in the understanding of the foundation of the enterprise system. With regard to the understanding of the foundation of the enterprise system, the theory of socialist tradition has always played a circle in the ownership relationship. According to the traditional economic theory, the specific connotation of the ownership relationship of production materials, production relations