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一、现代企业制度及其内涵 现代企业制度是适应社会化大生产和市场经济要求的企业制度。它内涵以下四个基本构成要素: (一)明晰产权制度。产权是出资者对其注入资本金的企业法人财产所拥有的财产收益权。产权是从所有权中分离出来的,产权的主体是出资者,即谁出资,谁就拥有了产权。出资者的资本一旦投入企业,这部分本来属于出资者的资本即与出资者相分离,变成了公司的资本。出资者不能再直接支配这部分财产,也不能随意从企业中抽回,而只能凭借产权依法分享收益并承担风险。可见,产权只是一种价值形态的财产权益,产权转让也只是价值形态的财产权益转让,在产权转让过程中,企业的法人财产并没有变化。
I. Modern Enterprise System and Its Connotation The modern enterprise system is an enterprise system that adapts to the requirements of socialized production and market economy. It contains the following four basic components: (a) clarify the property rights system. Property rights are the property-gaining rights owned by the capital contributor’s corporate legal property. Property rights are separated from ownership. The main body of property rights is the investor, that is, whoever invests, and who owns the property. Once the investor’s capital is invested in the enterprise, the capital that originally belongs to the investor is separated from the investor and becomes the company’s capital. The funder can no longer directly control this part of the property, nor can he withdraw it from the company, but can only share the proceeds and take risks by virtue of the property rights. Obviously, property rights are only a form of property rights and property rights. Property rights transfer is only the transfer of property rights in the form of value. In the process of property rights transfer, the corporate property of the company has not changed.