党的十四届三中全会提出建立现代企业制度的重大改革措施是非常正确的。十四届五中全会关于“九五”计划和2010年远景目标建议，又要求“务必把国有企业的改革真正作为整个经济体制的改革的中心环节，……使大多数国有大中型骨干企业在本世纪末初步建立起现代企业制度”。由此可见，建立现代企业制度是适应社会化大生产、进一步解放生产力和深化改革的重大措施，是实现“两个转变”的关键步骤。为此，我对现代企业制度改革的方向、目标与步骤作一些探讨。

Third Plenary Session of the 14th Party Congress proposed a major reform measures for the establishment of a modern enterprise system is very correct. The recommendations of the fourth session of the Fifth Plenary Session of the Ninth Five-Year Plan and the 2010 vision, and requirements "must take the reform of state-owned enterprises as a real reform of the entire economic system of the central link ... the majority of large and medium-sized state-owned backbone enterprise in The end of this century to establish a modern enterprise system. " Thus, the establishment of a modern enterprise system is adapt to the large-scale socialized production, further liberate the productive forces and deepen the reform of the major measures, the key steps to achieve the "two changes". For this reason, I am on the direction of the modern enterprise system reform, the objectives and steps are discussed.