And then discusses the relationship between the modern enterprise system and the company system, and in the last part states the arduousness of founding modern enterprise system.

• 本文回顾了国企改革的发展历程,分析了建立现代企业制度过程中遇到的“负担”和“问题”,讨论了现代企业制度与公司制的关系,说明了建立现代企业制度的艰巨性。