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现代企业制度具有如下特征:一是产权关系明晰,企业中的国有资产所有权属于国家,企业拥有包括国家在内的出资者投资后形成的全部财产——法人财产权利,成为享有民事权利、承担民事责任的法人实体;二是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的责任;三是出资者按投入企业的资本额,享有所有者的权益,即资产受益、重大决策和选择
The modern enterprise system has the following characteristics: First, the ownership relationship is clear, and the ownership of state-owned assets in the enterprise belongs to the state. The enterprise owns all the properties that have been formed after the investment by the funders including the state—corporate property rights, and becomes civil rights and assumes civil liability. The legal entity of the company; secondly, the company uses its entire corporate property to operate autonomously in accordance with the law, assumes its own profits and losses, and pays taxes in accordance with the regulations, and assumes the responsibility for maintaining and increasing the value of the assets of the investor. Third, the capital investor has the rights and interests of the owner according to the amount of capital invested into the enterprise. Asset benefits, major decisions and choices