党的十一届三中全会后,特别是我国经济体制改革的重心由农村转向城市以来,便开始了国有企业的改革。中央对国有企业改革先后作出了一系列重大决策和部署,国有企业改革经历了一个循序渐进、不断深化的过程,并取得了为世人瞩目的巨大成就,国有企业改革的实践以及国外公司治理的经验,都充分表明:完善法人治理结构,不仅在微观经济领域(对每个企业)是最重要的制度建设,而且 Since the Third Plenary Session of the Eleventh Central Committee of the Party, especially since the center of gravity of China's economic reform has shifted from the countryside to the cities, the reform of state-owned enterprises has started. The Central Government has successively made a series of major decisions and arrangements on the reform of state-owned enterprises. The reform of state-owned enterprises underwent a gradual and deepening process and achieved tremendous achievements for the world attention. The reform of state-owned enterprises and the experience of foreign corporate governance, Have fully demonstrated that improving the corporate governance structure is the most important institution-building not only in the micro-economic field (for each enterprise), but also