【摘要】近二十年来，国际上很多国家采取私有化或者重组改制来提高企业效益。在中国市场经济体制建立过程中，企业为适应竞争需要，纷纷进行改制，实行资产经营形式的转换。到2003年，我国国有中小企业中有80％以上已完成改制。目前不管是国企还是民企都加快了企业改制的步伐，人事，劳动，分配三项制度改革措施落到实处、企业的法人治理结构日趋完善、科学管理水平不断提高。一方面，国企以建立现代企业制度为方向进行改革，带动或促进了非公经济发展，企业的经营效率得到很大提高；另一方面，众多民营企业为了提高生产力，纷纷完善企业制度，开始走规范化发展之路。本文从企业改制和绩效的概念入手，介绍了企业改制的不同模式，以及不同模式对企业绩效会造成不同影响的原因；然后以美罗药业为例分析企业改制前后绩效的变化；最后总结美罗药业成功的经验，以期指导其它企业的发展。
【关键词】企业改制；企业绩效；改制模式
Abstract：In the past twenty years, the international in many countries take privatization or reorganization, restructuring to improve enterprise benefit. In China’s market economy system set up process, the enterprise to adapt to the need to be competitive, renovation in succession, the assets management form of conversion. By 2003, China’s state-owned small and medium-sized enterprise have 80% in restructuring has been completed. Now whether state-owned enterprises or corporation accelerated the pace of enterprise restructuring, personnel, labor, three distribution system reform measures into practice, corporate governance structure improvement, scientific management level enhances unceasingly. On one hand, state-owned enterprises with the establishment of a modern enterprise system for direction to reform, drive or to promote the development of non-public economy, the enterprise the management efficiency is greatly improved; On the other hand, many private enterprises in order to increase productivity, improve enterprise system in succession, go to start standardization development way. This paper, from the enterprise restructuring and the concept of performance, this paper introduces the enterprise restructuring of different pattern, and different mode of enterprise performance will cause the influence of different reasons; Then Saul to the pharmaceutical enterprise reform as an example, this paper analyzes the change and performance; Finally summarizes the successful experience of merro pharmaceutical, so as to guide other the development of the enterprise.
Key words: Enterprise restructuring；Enterprise performance；Restructuring mode
