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我国经济体制改革的重点和难点在于对国有企业的改造和发展。走过了一条从松绑放权,扩大企业经营自主权,放权让利的政策性调整等一系列改革的路子。但是,收效甚微,国有企业的活力依然严重不足。如何将国有企业改造成为自主经营、自负盈亏、自我发展、自我约束的法人实体和市场竞争主体?党的十四后三中全会明确提出建立现代企业制度。这样,深化产权制度改革,明晰产权关系,解决企业主要矛盾,建立现代企业制度成为关键所在。 明晰产权关系是深化国有企业改革,建立现代企业制度的最基本的要求。产权明晰,权责明确、政企分开、科学管理,是现代企业制度的特征。产权明晰是其中的最基本特征。不明晰产权关系,国有企业法人制度就无法确立;不明晰产权关系,现代企业制度的配套措施和其它政策就无法建立,政府与企业的关系,所有者、经营者和企业职工的关系也无法理顺。明晰的产权关系,出资者所有权与法人财产权分离。出资者的资本所有权转化为获取资本收益,参与重大决策和实施委托经营等权利,此外无权直接干预企业的生产经营活动,而企业则以法人的身份,对出资者投入企业的全部财产依法享有占有、使用、受益和处分的各项权利,并负有资产保值增值,依照照章纳税的
The focus and difficulty of China’s economic restructuring lies in the transformation and development of state-owned enterprises. A series of reforms have been adopted, from the loosening of power, the expansion of the autonomy of enterprises, and the policy adjustments of decentralization. However, with little success, the vitality of state-owned enterprises is still seriously insufficient. How to transform state-owned enterprises into legal entities and market players that are self-operated, self-financing, self-development, and self-restraining? The Party’s 14th and 3rd Plenary Sessions clearly proposed the establishment of a modern enterprise system. In this way, deepening the reform of the property rights system, clarifying the relationship of property rights, resolving major business conflicts, and establishing a modern enterprise system have become the key. Clearly clarifying the relationship of property rights is the most basic requirement for deepening the reform of state-owned enterprises and establishing a modern enterprise system. Clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management are features of a modern enterprise system. Property rights are the most basic features. Without clarifying the relationship of property rights, the legal person system of state-owned enterprises cannot be established; the lack of clarity of property rights relations, supporting measures and other policies of the modern enterprise system cannot be established, and the relationship between the government and the enterprise, the relationship between the owner, the operator, and the company’s employees cannot be rationalized. Shun. The clear property rights relationship, the separation of the investor’s ownership and the legal person’s property rights. Capital ownership of capital contributors translates into capital gains, participation in major decision-making and implementation of entrusted operations, and the right not to directly interfere in the production and business activities of enterprises. In the capacity of a legal person, the enterprise enjoys the legal status of all assets invested by the contributors. The rights to possess, use, benefit, and dispose of, and to maintain and increase the value of assets, pay taxes in accordance with regulations