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现代企业制度的建立是企业改革的深化,是以规范和完善的企业法人制度为主体,以有限责任制度为核心的新型企业制度。现代企业制度的基本特征为:产权关系明晰;责权利关系明确;实行政企分开;具有科学的组织制度;强化法律约束。因而,实行现代企业制度有利于实现政企职责分开,构造自负盈亏机制,增强国有资产保值,强化企业对职工的激励机制,使企业行为符合国际惯例和法律规范,适应社会主义市场经济的需要。而这一方向性的企业改革的实现,除企业自身努力外,还需要为企业改造创造外部条件。企业外部改革,包括福利制度、政府职能和金融体制三个方面。本文拟说明,企业改革由以往的扩大企业自主权、承包经营责任制、利改税第二步等向现代企业制度的改革,对金融改革提出了更高更新的要求,同时,也为深化金融体制改革带来了机遇。
The establishment of a modern enterprise system is a deepening of enterprise reform. It is a new type of enterprise system with a standardized and perfect corporate legal person system as the main body and a limited liability system as its core. The basic features of the modern enterprise system are: clear property rights; clear relationship between responsibility and rights; separation of actual administration and enterprises; scientific organization system; Therefore, the implementation of a modern enterprise system is conducive to the separation of government and enterprise responsibilities, the construction of a self-financing mechanism, the enhancement of state-owned assets, and the strengthening of enterprise-employee incentive mechanisms, so that corporate behavior is in line with international practices and legal norms, and adapt to the needs of the socialist market economy. The realization of this direction of enterprise reform, in addition to the company’s own efforts, but also need to create external conditions for the transformation of enterprises. The external enterprise reform includes the welfare system, government functions, and the financial system. This article intends to explain that the reforms of the enterprise from the past to expand the autonomy of enterprises, the contract responsibility system, the second step of the reform of profits and taxes to the reform of modern enterprise systems, put forward higher requirements for financial reform, and at the same time, also for the deepening of financial Institutional reforms bring opportunities.