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国有企业体制改革是我国经济体制改革的重点和关键,国有企业体制改革的方向是要建立现代企业制度,这一点已被权威性文件规定和广大企业家所接受,形成共识。建立现代企业制度最核心的一条是要明确企业法人财产所有权,承担与之相应的责任。如果一个企业不具有独立的财产,不能独立的承担责任,就不具有独立的法人资格,在独立财产和独立责任问题上,独立财产又是独立承担责任的前提和基础。
The reform of state-owned enterprises is the key and key to the reform of China's economic structure. The direction of the reform of state-owned enterprises is to establish a modern enterprise system, which has been accepted by a large number of authoritative documents and reached a consensus. The most important thing in establishing a modern enterprise system is to clarify the ownership of corporate property and to assume the corresponding responsibilities. If an enterprise does not have independent property and can not assume its own responsibility, it will not have independent legal personality. On the issue of independent property and independent responsibility, independent property is also the prerequisite and basis for independent responsibility.