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本文从对日本股份制企业的实态分析入手,探讨了我国企业实现自主经营、自负盈亏的对策.文章认为,我国全民所有制企业推行股份制的目的,在于构造一种能够强化企业之间的横向制约、淡化行政主管部门的直接干预、充分发挥经营者集团作用的企业组织结构.而实现这种结构转换的关键,是正确运用企业法人相互持股的“架空机制”.这是实现企业自主经营的一种现实可行的选择.自负盈亏机制的核心问题是调整利益关系,即在所有者的产权蒙受损失之前,构筑一道“利益防线”,把企业经营者和职工的利益得失同企业的经营状况紧紧联系在一起,形成企业命运共同体.
This article starts with the analysis of the Japanese joint-stock enterprises and discusses the countermeasures for Chinese enterprises to realize their own management and self-financing. The article believes that the purpose of the joint-stock system implemented by all people-owned enterprises in China is to construct a system that can strengthen the horizontal control between companies. Weakening the direct intervention of the competent administrative departments and giving full play to the corporate organizational structure of the group of operators. The key to realizing this kind of structural transformation is the correct use of the “overhead mechanism” in which corporate legal persons hold each other’s shares. This is the realization of the autonomous management of enterprises. This kind of realistic and feasible choice. The core issue of the self-financing system is to adjust the interest relationship, that is, to build a “interest line of defense” before the owner’s property losses, and to bring the interests of the company’s managers and employees into line with the company’s operating conditions. Linked together to form a corporate fate community.