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党的十四届三中全会《决定》指出,搞好国有企业特别是国有大中型企业的改革在各项改革以至整个建立社会主义市场经济体制过程中具有突出重要的地位。而“转换企业经营机制,建立现代企业制度”是深化国有企业改革的方向。通过规范的现代企业制度,可以形成我国新型公有制的实现形式,使国有企业成为千万个独立的市场活动主体,从而形成社会主义市场经济的微观基础。(一)什么是现代企业制度现代企业制度,指的是产权明晰、责权明确、政企分开、管理科学的企业制度。它有五个基本特征,这就是:(1)产权关系明晰,企业中的国有资产所有权属于国家,企业拥有出资者投资形成的全部法人财产权,成为独立享受民事权利、承担民事责任的法人实体;(2)企业以其全部法人财产,依法自主经营,自负盈亏,照章纳税,对出资者承担资产保值增值责任;(3)出资者按投入企业的资本额享有选择管理者、资产受益和重大决策等三项主要权利。企业破产时出资者只以其投入企业的资本额为限对企业债务负有限责任;(4)企业按照市场需求组织生产经营,以提高劳动生产率和
The “Decision” of the Third Plenary Session of the 14th CPC Central Committee pointed out that the reform of state-owned enterprises, especially state-owned large and medium-sized enterprises, has an outstanding position in various reforms and even the establishment of a socialist market economic system. The “transformation of business management mechanisms and the establishment of a modern enterprise system” is the direction of deepening the reform of state-owned enterprises. Through the standardized modern enterprise system, the form of realization of the new public ownership system in China can be formed, making the state-owned enterprises become the main body of thousands of independent market activities, thus forming the micro-foundation of the socialist market economy. (1) What is the modern enterprise system? The modern enterprise system refers to the enterprise system with clear property rights, clear responsibilities and authority, separate government and enterprises, and scientific management. It has five basic characteristics, which are: (1) the property rights are clear, the ownership of the state-owned assets in the enterprise belongs to the state, and the company owns all the legal person property rights formed by the investor’s investment and becomes a legal entity that independently enjoys civil rights and bears civil liabilities; 2) The enterprise, with its entire legal person property, operates independently according to law, assumes its own profits and losses, pays taxes according to the regulations, and assumes the responsibility of maintaining and increasing the value of the assets to the investor; (3) The investor enjoys the choice of managers, asset benefits, and major decision-making according to the amount of capital invested into the enterprise. Three main rights. When the enterprise goes bankrupt, the capital contributor only has limited liability for the debt of the enterprise with the limited amount of capital invested by the enterprise; (4) The enterprise organizes production and operation in accordance with market demand in order to increase labor productivity and