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如何贯彻落实《决定》,转换国有企业经营机制,建立现代企业制度是当前研究和解决的重要课题。一、建立现代企业制度的必要性一是从现代企业制度的内涵来看。所谓现代企业制度,是指既贯彻公有制本质要求又适应市场经济运行要求的各种企业组织规则和形式的总和。它包括产权制度、政企关系、经营目标、自主权限、盈亏责任、会计制度、劳动制度、分配制度、领导制度、破产制度和法律形式等内容。只有建立现代企业制度,
How to implement the “Decision”, change the operating mechanism of state-owned enterprises, and establish a modern enterprise system are important issues for current research and resolution. I. The Necessity of Establishing a Modern Enterprise System First, the connotation of the modern enterprise system. The so-called modern enterprise system refers to the sum of the rules and forms of various corporate organizations that implement both the essential requirements of public ownership and the requirements for the operation of the market economy. It includes such contents as the property rights system, government-enterprise relations, business objectives, autonomy, profit and loss responsibilities, accounting system, labor system, distribution system, leadership system, bankruptcy system, and legal forms. Only by establishing a modern enterprise system,