现代企业改革作为制度来说,其基本特征用四句话可以概括,即:产权明晰,权责明确,政企分开,管理科学。其核心是产权明晰。而股份制,则是产权改革后企业所要建立的一种普遍制度。 股份制企业是由不同经济成份所组成的。其中有国有资产、集体资产、个人资产和外资的引入等等。这些资产合股时,要有正确的资产评估,以便在企业营运之后按比例分红。其中我们要特别提到国有资产。国有资产在进入股份制企业之后, As a system of modern enterprise reform, its basic features can be summed up in four sentences, namely: clear property rights, rights and responsibilities clear, government-enterprise division, management science. The core is the property rights clear. The shareholding system, it is the property rights after the reform of enterprises to establish a universal system. Joint-stock enterprises are composed of different economic components. Among them are the introduction of state-owned assets, collective assets, personal assets and foreign investment. When these assets are put together, there should be a proper valuation of the assets so that they will be pro-rated after the business is in operation. Among them, we must specifically mention state-owned assets. After state-owned assets enter the joint-stock enterprises,