《中共中央关于经济体制改革的决定》
1984年10月，党的十二届三中全会在北京举行。全会一致通过了《中共中央关于经济体制改革的决定》。《决定》总结中华人民共和国成立以来特别是党的十一届三中全会以来经济体制改革的经验，初步提出和阐明了经济体制改革的一系列重大理论和实践问题，在理论上的重大贡献是，突破把计划经济同商品经济对立起来的传统观念，提出我国社会主义经济是“公有制基础上的有计划的商品经济”；突破把全民所有同国家机构直接经营企业混为一谈的传统观念，提出“所有权同经营权可以适当分开”。这是党在计划与市场关系问题上的全新认识。《决定》就增强企业活力、发展社会主义商品经济、重视经济杠杆作用、实行政企职责分开、扩大经济技术交流等一系列重大问题做出部署。此后，以城市为重点的经济体制改革全面铺开。
《决定》为当时的改革探索指明了原则方向，进一步确定了改革性质、目标、任务和基本蓝图；明确了增强企业活力是经济体制改革的中心环节，巩固了之前一系列城市经济体制改革的成果，并指明了未来的工作重心；创造性地提出了“社会主义商品经济”“有计划的商品经济”等概念，回答了长期困扰推进社会主义改革的理论问题；从政企职能分开的角度，提出了转变政府职能的改革命题，启动了这一长期性改革的进程；吸收农村改革经验，打破平均主义，强调按劳分配原则，指明了实现共同富裕的路径，等等。
The CPC Central Committee's decision on economic restructuring
A decision on economic restructuring was adopted unanimously by the 12th CPC Central Committee at its third plenary session held in Beijing in October 1984. The decision reviewed the lessons learned through the experience of economic restructuring since the founding of the People's Republic of China, especially since the third plenary session of the 11th CPC Central Committee, and articulated and explained a series of guidelines on the subject. Theoretically, the decision represented a significant breakthrough, dismantling the traditional dichotomy of planned economy versus market economy. It defined for the first time the nature of China's socialist economy as "a market economy based on central planning and public ownership." It argued for appropriate separation of ownership and management, thus dispensing with the old notion of equating public ownership with government institutions directly running companies. Reflecting the Party's new understanding of the role of planning in relation to the market, the decision provided guidance on a number of essential issues, such as how to boost business dynamism, how to develop a socialist market economy, how to respect the fundamental laws of economics and use them to our advantage, how to separate government and business functions, and how to expand economic and technological exchange. It set in motion a process of full-scale urban-focused economic restructuring.
The decision elucidated the principles and the direction of reform, as well as its nature, objectives and tasks. It also contained a reform roadmap. Building on past progress in urban economic restructuring, it emphasized the importance of unleashing business dynamism as the key to economic restructuring, and identified areas of focus. Innovative concepts such as "socialist market economy" and "market economy based on central planning" were introduced, which helped address theoretical issues that had long held back socialist reforms. In order to separate government and business functions, the decision called for transforming government functions, and kick-started this lengthy process. Additionally, in the light of lessons learned in rural reform, it encouraged a departure from pay egalitarianism in favor of performance-related pay. By so doing, it reaffirmed the principle of distribution on the basis of an individual’s contribution and identified a pathway to common prosperity.