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(一)十四届三中全会的“决定”明确概括出现代企业制度的特征:一是产权关系明晰,企业中的国有资产所有权属于国家,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,成为享有民事权利,承担民事责任的法人实体。二是企业以其全部法人财产,依法自主经营,自负盈亏,照章纳税,对出资者承担资产保值增值的责任。三是出资者按投入企业的资本额享有所有者的权益,即资产受益、重大决策和选择管理者等权利。企业破产时,出资者只以投入企业的资本额对企业债务负有限责任。四是企业按市场需求组织生产经营,以提高劳动生产率和经济效益为目的,政府不直接干预企业的生产经营活动。企业在市场竞争中优胜劣汰,长期亏损、资不抵债的应
(1) The “Decision” of the Third Plenary Session of the 14th Central Committee of CPC explicitly outlines the characteristics of the modern enterprise system: First, the relationship between property rights is clear; the ownership of state-owned assets in the enterprises belongs to the state; and the enterprises have the investors’ investment formation including the state Of all corporate property rights, become civil rights to enjoy, bear the civil responsibility of the legal entity. Second, an enterprise shall take its entire legal person’s property and operate its business independently according to law, be responsible for its own profits and losses and pay taxes in accordance with the rules, and shall be responsible for the investors’ undertaking to preserve and increase their value. Third, investors should enjoy the rights and interests of the owners according to the amount of capital invested in the enterprise, that is, the rights to assets, major decisions and the right to choose managers. When a company goes bankrupt, the investor only has limited liability for the corporate debt with the amount of capital invested in the enterprise. Fourth, enterprises organize their production and operation according to market demand. For the purpose of improving labor productivity and economic efficiency, the government does not directly interfere in the production and business activities of enterprises. Enterprises in the market competition in the survival of the fittest, long-term losses, insolvent should