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十五届四中全会决定指出:“建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是公有制与市场经济相结合的有效途径,是国有企业改革的方向。”当前国有企业改革的重点,就是要建立和完善现代企业制度,将企业真正塑造成面向市场的法人实体和市场主体。一、全面理解和把握现代企业制度的基本特征及其相互关系与传统的国有企业相比较,现代企业制度有“产权清晰、权责明确、政企分开、管理科学”四个基本特征。所谓产权清晰,主要指企业中的国有资产所有权
The decision of the Fourth Plenary Session of the 15th CPC Central Committee pointed out: “The establishment of a modern enterprise system is an indispensable requirement for the development of socialized large-scale production and a market economy. It is an effective way of combining public ownership with market economy, and it is the direction of state-owned enterprise reform.” The key to the reform of state-owned enterprises is to establish and improve the modern enterprise system, and to truly shape the enterprise into a legal entity and a market entity that face the market. First, comprehensively understand and grasp the basic characteristics of modern enterprise systems and their mutual relations Compared with traditional state-owned enterprises, the modern enterprise system has four basic features: “clear property rights, clear rights and responsibilities, separate government from enterprises, and management science.” The so-called clear property rights mainly refer to the ownership of state-owned assets in enterprises.