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党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》提出:“建立适应市场经济要求,产权清晰、权责明确、政企分开、管理科学的现代企业制度”,它标志着企业改革由“放权让利”为主要内容的改革调整转为以“理顺产权关系”为主要内容的制度创新,这是企业发展史上的一次伟大的飞跃,它将带动企业教育的又一次深刻的变革。 (一) 现代企业制度中,“产权清晰”作为显要特征,即企业中的国有资产所有权属于国家,而企业拥有包括国家在内的出资者投资形成的全部法人财产权,实行了出资者所有权与法人财产权的分离。对于国有资产可分为经营性资产与非经营性资产,那么,作为企业教育资源显然是属于非经营性资
The “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Party put forward the following suggestions: “Establishing a modern enterprise system that meets the requirements of a market economy, with clear property rights, clear powers and responsibilities, separation of government from enterprises and management of science” , Which indicates that the reform of the enterprise from “decentralization of power and profit sharing” to institutional innovation with the main content of “straightening out of property rights” is a great leap forward in the history of enterprise development, which will drive the development of enterprise education Another profound change. (1) In the modern enterprise system, “property rights clarification” is an obvious feature. That is, the ownership of state-owned assets in an enterprise belongs to the state, and the enterprise owns all legal person’s property rights invested by the investors including the state. The ownership of the investor and the legal person Separation of property rights. For state-owned assets can be divided into operating assets and non-operating assets, then, as an enterprise education resources are clearly non-operating assets