Britain,France and Germany are 3 countries with developed marker economics. They have their common features in their firm system ycr they have peculiarities in their enterprise systems. As the productivity grows,they problem of low benefits are improving and reforming their enterprise systems. In solving the difficult rahr faced by stare owned enterprises,they have also their own cxpcncnccs and lessons. Although these countries arc different in nature of system bur their certain practices of elwarmg compcrlrmcncss in international marker arc useful references in rhc reform of our enterprises. Britain, France and Germany are 3 countries with developed marker economics. They have their common features in their firm system ycr they have peculiarities in their enterprise systems. As the productivity grows, they problem of low benefits are improving and reforming their enterprise systems. In solving the difficult rahr faced by stare owned enterprises, they have also their own cxpcncnccs and lessons. Although these countries arc different in nature of system bur their certain practices of elwarmg compcrlrmcncss in international marker arc useful references in rhc reform of our enterprises.