国有企业改革的指导思想和基本任务如下：第一，把国有企业改革作为经济体制改革的中心环节，以建立现代企业制度为方向，切实转换企业经营机制。第二，抓大放小，对国有企业进行战略性改组。第三，探索和发展公有制的多种实现形式。第四，把改革同改组、改造、加强管理结合起来。第五，鼓励兼并、规范破产、下岗分流、减员增效和实施再就业工程。第六，推进以建立社会保障制度为重点的配套改革。
在一些重要行业和关键领域，鼓励组建大型企业集团，增强在国内外市场的竞争能力。发展企业集团要坚持以市场为导向，打破部门、地区和所有制的界限，支持强强联合，实现优势互补。加快国有企业的改组和调整，鼓励优势企业兼并困难企业，使资源得到有效利用。对长期亏损、扭亏无望的企业实施规范破产。各级政府要关心和支持分流企业富余人员、提高效益的工作。
要积极稳妥地进行股份制和股份合作制的改革。对具备条件的大中型企业实行规范的公司制，根据市场情况，允许一些企业上市发行股票。企业改制要真正转变经营机制，实行政企分开，明确国家和企业的权利和责任，完善内部管理制度，防止国有资产流失。要采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式，加快搞活国有小企业的步伐。要把经营自主权真正放给企业，实行自负盈亏，使小企业能够更加灵活地适应市场。
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要积极稳妥地进行股份制和股份合作制[以合作制为基础，企业职工共同出资入股，吸收一定比例的社会资产投资组建，实行自主经营、自负盈亏、共同劳动、民主管理、按劳分配和按股分红相结合的一种集体经济组织。]的改革。对具备条件的大中型企业实行规范的公司制，{目的：}根据市场情况，允许一些企业上市发行股票{上市和发行股票两词意思之间的逻辑关系是什么？并列，包括上市与在证券市场发行新股两个事件}。企业改制要真正转变经营机制，实行政企分开，明确国家和企业的权利和责任，{断句} 完善内部管理制度，防止国有资产流失。要采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式，加快搞活国有小企业的步伐。要把经营自主权真正放给企业{指小企业}，实行自负盈亏，使小企业能够更加灵活地适应市场。 |
Reform shall {用shall一词所带有的强制含义译中文中表示指令意义的要 既准确，又简洁。} take place actively and steadily [reliably] on matters concerning the establishment of the stockholding {英国英语用shareholding} system and the joint stock cooperative system {几个前置定语并列修饰一个名词时，英语按主客观两极化原则（principle of subjective-objective polarity）确定几个定语的先后排列顺序：反映比较客观的、带根本性质的属性的定语排在反映比较主观的、不带根本性质的属性的定语后面}. We shall corporatize {英文只用一个词便交代清楚了汉语用一个短语表达的意思，这就是Nida所谓的Each language has its own strengths.} large and medium-sized enterprises in a standard way where conditions permit, allowing some enterprises to issue listed stock or shares to be listed [If a company is listed, or if it lists, on a stock exchange, it obtains an official quotation for its shares so that people can buy and sell them. (BUSINESS)：It will list on the London Stock Exchange next week with a value of 130 million pounds. (CB4)] and issue publicly available shares {原译文为issue stocks，意思不准确，因为这些企业在获准上市前很可能已经发行了内部职工股。} in accordance with market conditions. The restructuring of SOEs should achieve the real transformation of the operating mechanism and detachment of enterprises from the government In the reform of enterprises, we shall overhaul [To make extensive renovations or revisions on; renovate: 对 做全面革新或修订：proposals to overhaul the health care system. 全面改革保健制度的建议] their operational procedures, separating government functions from enterprise management {Amplification}, and delineating [to make the borders between two areas very clear: The boundaries of these areas should be clearly delineated. (LDoCE)] the rights and responsibilities of the state and enterprises {Specification}. {断句} Meanwhile, we should improve SOEs {原译文为the，所指不够明确} internal management system and prevent the outflow/devaluation [lessening or canceling the value of.] of state assets. We should accelerate the pace of relaxing control over {Amplification：单用invigorate一个词意思不够清楚} small state-owned enterprises and invigorating {也可以用re`juvenating [If you rejuvenate an organization or system, you make it more lively and more efficient, for example by introducing new ideas. (CB4)]} them by means of [原译文为by way of：此乃错译，因为by way of的意思是 as a means of or for the purpose of] reorganization, association, merging, leasing, contract operation, the joint-stock cooperative system, and sale sell-off [to sell something, especially at a low price, in order to get rid of it (EIED)]. We should make sure that the right to {注意right后面的介词不是of，不要用错} independent operation is delegated [to commit or entrust (duties, right, etc) to sb in a lower position or grade下放（责任、权力等），授权给] to small enterprises so that they can be responsible for their own profits and losses and adapt themselves {adapt后面如果不用oneself，英文就不地道} to the market {或to accommodate themselves to the changes of the market} in a more flexible way. |