论文部分内容阅读
一建立现代企业制度,是我国社会主义市场经济发展的客观要求和必然趋势,更是现代企业运行机制改革与创新的必然选择。但根据我国目前的情况,要建立这种产权明晰、权责明确、政企分开,管理科学的企业制度,仍存在着许多难点。 1、产权主体未能真正实现多元化。产权主体多元化是将现行企业制度创新为现代企业制度的一个根本要求,是削弱政府直接干预企业能量的一个重要措施。这个多元化的实质含义,不但在于主体形式上的多元,而且还在于多元化的主体在实际中是否真正享有独立的法人地位,自主经营,自负盈亏,名符其实地发挥其应有的作用。过去,一些企业通过行政手段把企业的固定资产一次性变为国家股;另一些虽在改制中吸收了其他股份,但国家股保持绝对优势,其结果使产权主体形同虚设,即多元主体虚位,政府仍可以“唯一股”、“优势股”继续干预控制企业,“斩不断,理还乱”,多元化流于形式。 2、企业的法人财产权如何确立并由谁代表。我国在《公司法》里以法律形式界定了企业法人财产和出资者的所有权,这种关系的理顺在理论上优点比较明显:①企业可拥有自己支配的资本金,自主经营,自负盈亏;②可通过法人财产的损益机制,约束经营行为,按市场法则办事;③割断企业与国家之间的各种联系,摆脱束缚,开拓进取;④强?
The establishment of a modern enterprise system is an objective requirement and an inevitable trend for the development of China’s socialist market economy, and it is also an inevitable choice for the reform and innovation of modern enterprise operation mechanisms. However, according to the current situation in our country, there are still many difficulties in establishing such a corporate system with clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management. 1. Subjects of property rights fail to truly achieve diversification. The diversification of the main body of property rights is a fundamental requirement for innovating the current enterprise system as a modern enterprise system, and it is an important measure to weaken the government’s direct intervention in the energy of the enterprise. The substantive meaning of this pluralization lies not only in the pluralism of the subject form, but also in whether the diversified subject actually enjoys an independent legal person status in actual practice, operates independently, assumes its own profits and losses, and truly plays its due role. In the past, some enterprises changed their fixed assets into state shares by administrative means. Others absorbed other shares in restructuring, but state shares maintained absolute superiority. As a result, the main body of property rights was in name only, ie, the pluralistic subjective position. The government can still continue to intervene in the control of the “only stocks” and “dominant stocks,” and “continuously and unscrupulously”. Diversification is in the form. 2. How the legal person’s property rights are established and represented by the company. In China, in the “Company Law”, the legal person’s property and the investor’s ownership are defined in legal form. The rationality of this relationship is obvious in theory: 1 The company can own its own capital, operate independently, and assume its own profits and losses; 2 Through the profit and loss mechanism of legal person’s property, it can restrict business behavior and act according to the rules of the market; 3 Cut off all kinds of connections between enterprises and countries, get rid of bondage, and forge ahead; the top 4?