Leather began in 1984. The first aspect is to continue the "self-financing" reform of state-owned enterprises, mainly "changing profits into taxes". The second aspect is to decide to freeze and reduce the planned economy, encourage the growth of the market economy, and finally make the proportion of the plan smaller and smaller, and the overall economy will gradually become market-oriented in nature. This idea, 84 years ago, was too vague and controversial to mention. 1984 officially became a clear general direction of reform.

State-owned enterprise reform and urban reform are not the same concept.