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建立现代企业制度的突破口在哪里呢?目前,我国学术界和理论界正在此问题展开讨论,各抒己见,献计献策,提出了不少有参考价值的意见。概括起来最有代表性的有三种:一种是“产权关系论”。持这种意见的学者认为,现代企业制度的核心是企业法人财产,企业只有有了独立的法人财产,它才能承担民事责任,才能做到独立核算,自主经营,自负盈亏。因之,建立现代企业制度必须抓住产权关系这一环,理顺产权关系,明晰产权关系;第二种是“市场体系论”。持这种意见的学者认为,把建立现代企业制度作为微观
Where are the breakthroughs in the establishment of a modern enterprise system? At present, academics and theoretical circles in China are discussing this issue. They have expressed their opinions and offered suggestions and suggestions and have put forward many opinions with reference value. To sum up, there are three most representative ones: one is the “property rights theory.” Scholars holding this view believe that the core of the modern enterprise system is the corporate legal person’s property. Only when the company has an independent legal person’s property, can it bear civil liability, and can achieve independent accounting, self-management, and self-financing. Therefore, the establishment of a modern enterprise system must grasp the ring of property rights, rationalize the relationship of property rights, and clarify the relationship of property rights; the second is the “market system theory.” Scholars who hold this opinion believe that the establishment of a modern enterprise system as a microcosm