1.一般性问题。主要是指与企业产权改革相关的问题。 (1)关于企业法人财产权的确立问题。在传统体制下,国有企业虽然也叫法人,但它不是严格意义上的法人,对企业的财产只有经营权,没有所有权,不具备完全的民事权利能力和民事行为能力,也没有法人享有民事权利、承担民事义务的财产基础。由于没有企业法人财产权,不能独立参与国内外市场竞争。 (2)关于资产界定问题。这是建立现代企业制度中最棘手的问题,比如第二步利改税后,对国有企业通过银行贷款并归还贷款后所形成的资产如何界定?企业历年的盈余公积金如何界定?等等。 (3)关于股权设置和国有资产产权主体的确定问题。从工厂制到公司制是一个质变过程,这一个质变是由所有制结构或股权结构的量变而演化出来的。如果我们在进行公司制的改造中,不能形成公司股权多元化、分散化,国家股在公司中仍占绝对控制地位,企业的最大决策权依然集中在政府这个大股东手中,国家在公司的股东会、董事会上仍是一言堂,那么这同改制前的情况并没有实质性区别,尽管以往计划经济体制下的行政管理部门会从形式上改为国有资产管理委员会,以及由此产生了国有资产经营公司等,但政府依然控制着改造后的企业,依然对众多的公司制企业进行行政决策,这实际上又会回到计划经济时代 1. General problems Mainly refers to the problems associated with the reform of property rights. (1) The establishment of property rights of corporate legal person. Under the traditional system, although state-owned enterprises are also called legal persons, it is not a legal person in the strict sense of the word. Only the right to operate, the ownership of property, the complete civil rights and the capacity for civil conduct, and no legal person’s enjoyment of civil rights, The property basis of civil obligations. Because there is no corporate legal person property rights, can not participate in domestic and international market competition independently. (2) about the definition of assets. This is the thorniest issue in establishing a modern enterprise system. For example, after the second tax reform, how can assets defined by state-owned enterprises be financed by bank loans and repayments? What is the definition of surplus public funds in the past years? (3) About the establishment of equity and the determination of the main body of property rights of state-owned assets. From factory system to company system is a qualitative change process. This qualitative change is evolved from the change of ownership structure or ownership structure. If we can not form diversified and decentralized shareholdings in the reform of the company system, the state shares still occupy the absolute controlling position in the company. The largest decision-making power of the enterprise is still concentrated in the big shareholder of the government. The state shareholders in the company Yes, the board of directors is still a word, then this is not the case with the pre-reform situation is no substantive difference, although in the past the planned economy under the administrative department will be formally changed to state-owned Assets Supervision and Administration Commission, and the resulting state-owned assets management Companies, etc. However, the government still controls the transformed enterprises and still makes administrative decisions on a large number of corporate enterprises, which in fact will return to the era of planned economy