转换企业经营机制就是要使企业成为自主经营、自负盈亏、自我约束、自我发展的商品生产者和经营者,成为独立享有民事权利和义务的企业法人。要实现这一目标,最根本的是要解决政企分开和明晰产权关系的问题。因为在政企不分的条件下,企业不可能有必要的自主权,难以做到自主经营,因而也很难做到自负盈亏,当然也就不可能成为真正的商品生产者和经营者;在产权不明确的条件下,财产只属于国家所有,企业没有自己的财产,当然也不能由企业自负盈亏,而只能由政府统负盈亏,企业也不可能是真正的商品生产者和经营者。要转换企业经营机制,必须对现行的企业制度进行改造和重塑。从西方股份制的运作及我国近几 The transformation of the company’s operating mechanism is to enable the company to become a producer and operator of self-employed, self-financing, self-disciplined, and self-developing commodities, and to become an enterprise legal entity that enjoys independent civil rights and obligations. To achieve this goal, the most fundamental thing is to solve the problem of separation of government from enterprises and clarifying the relationship of property rights. Because in the condition of non-division of government and enterprises, enterprises cannot have the necessary autonomy, and it is difficult to achieve independent management. Therefore, it is also difficult to be self-financing, and of course it cannot be a real commodity producer and operator. Under the condition that the property rights are not clear, the property belongs only to the state. The company does not have its own property. Of course, it cannot be the company’s own profits and losses. It can only be made up of the government’s profits and losses. The company cannot be a real commodity producer and operator. To change the operating mechanism of enterprises, we must reform and reshape the current corporate system. The Operation of the Western Stock System and the Recent Developments in China