本文认为,调整改造三线企业是一项十分重要而艰巨的任务,三线企业缺乏活力。效益不好,根本原因在于微观机制不活、企业改革滞后,进一步调整改造三线企业必须加强微观机制改造的力度,坚持市场取向的企业改革方向,推动企业经营机制的转变,通过产权改革把企业应该享有的经营决策权还给企业,三线企业要在对外开放中寻找发展的机会。 This article argues that the adjustment and reform of third-line enterprises is a very important and arduous task, third-line enterprises lack vitality. The fundamental reason is that the micro-mechanism is not active and the enterprise reform lags behind. Third-line enterprises must further strengthen the transformation of micro-mechanisms, adhere to market-oriented reform, promote the transformation of business operation mechanism, Enjoy the right to make business decisions back to enterprises, third-line enterprises in the opening up to find development opportunities.