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本文是学习党的十四届三中全会《决定》的思索。文章认为，构建现代企业制度，其关键是明晰国有企业产权关系，其内核是财产所有权与法人财产权的分离，其重要条件是建立新型的国有资产管理和营运体系。利用股份公司制再造企业产权制度，一般竞争性行业应实施国有资产存量和增量的流动优化组合。革新国有企业制度，势必会调整与更新企业所有利结构，应当全面地、动态地把握公有制的主体地位和实现机制。
This article is a study of the “decision” of the Third Plenary Session of the 14th CPC Central Committee. The article believes that the key to building a modern enterprise system is to clarify the ownership relationship of state-owned enterprises. The core of the system is the separation of property ownership and corporate property rights. An important condition is to establish a new state-owned asset management and operation system. With the use of the joint-stock company system to restructure the property rights system of enterprises, the competitive industry in general should implement the optimized combination of stocks and increments of state-owned assets. Innovating the state-owned enterprise system will inevitably adjust and renew the corporate profit-sharing structure. It should comprehensively and dynamically grasp the dominant position and realization mechanism of public ownership.