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国有企业的改革是我国经济体制改革的重点,也是难点所在。党的十四届三中全会的决定提出了“转换国有企业经营机制,建立现代企业制度”的任务,为了更好地实现这项任务,对于一些理论问题需要进一步研究和思考。一、现代企业制度的内涵和本质特征相对于自然人的个人或合伙经济而言,公司法人制度就是现代企业制度,从这个意义上说,建立现代企业制度就是要实行公司制。但绝不能简单地认为只要把企业“翻牌”为公司就行了。通常所说的公司,概括地说是一种依法成立、以营利为目的社团法人。公司的形式是多种多样的,且不说眼前出现的各种非规范化的行政性翻版公司,即就是国际
The reform of state-owned enterprises is the focus of China’s economic system reform, and it is also the difficulty. The decision of the Third Plenary Session of the 14th CPC Central Committee proposed the task of “converting state-owned enterprise operating mechanisms and establishing a modern enterprise system.” In order to better accomplish this task, some theoretical issues need further study and reflection. I. The Connotation and Essential Characteristics of Modern Enterprise System Compared with the natural person’s personal or partnership economy, the corporate legal person system is a modern enterprise system. In this sense, the establishment of a modern enterprise system is to implement the company system. However, we must not simply think that if the company “flops” the company as a company. Generally speaking, a company is, in a general sense, a corporate legal person established according to law and for the purpose of making profits. The form of the company is various, and it does not say that various unstandardized administrative reprinting companies appear before the eyes, that is, international