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《中华人民共和国全民所有制企业法》(以下简称《企业法》)已于1988年4月13日通过并颁布,并于88年8月1日起施行.《企业法》的颁布,使全民所有制企业(以下简称企业)的活动有法可依、有章可循.它对于巩固改革成果,加速改革的深化,无疑具有重要意义.一、企业——独立的法人组织《企业法》,开宗明义第一章规定,”全民所有制工业企业是依法自主经营、自负盈亏,独立核算的社会主义商品生产者和经营单位.”“企业依法取得法人资格,以国家授予其经营管理的财产承担民事责任、”明确企业的法律地位,把企业从隶属于各级行政机关的附属品重新塑造为自主经营、
The Law of the People’s Republic of China on the Ownership Enterprise (hereinafter referred to as the “Enterprise Law”) was passed and promulgated on April 13, 1988 and came into effect on August 1, 1988. The promulgation of the “Enterprise Law” It is undoubtedly of great significance to consolidating the achievements of the reform and speeding up the deepening of the reform.It is undoubtedly of great significance for enterprises, the “Enterprise Law” as an independent legal entity, The chapter stipulates that “a state-owned industrial enterprise is a producer and business unit of socialist commodities that is self-managed, self-financing, and independently accounted for.” “The enterprise acquires legal personality according to law and assumes civil liability for the property granted by the state for its management and administration” To clarify the legal status of enterprises and to reshape the enterprises from the accessories attached to the administrative organs at all levels to operate independently,