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国有大中型企业改革的方向是什么?党的十四届三中全会《决定》早已明确指出:“以公有制为主体的现代企业制度是社会主义市场经济体制的基础。”又指出:“建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向”。江泽民总书记在党的十五大报告中再一次强调指出:“建立现代企业制度是国有企业改革的方向”。从财产的组织形式和企业内部治理结构来说,现代企业制度就是公司制。公司制改革就是将传统的国有大中型企业按照《公司法》规范地逐步改造为有限责任公司和股份有限公司,主要是股份有限公司。 怎样认识股份制,这似乎已是早就解决了的理论问题,勿需再讨论再认识。笔者对此不敢苟同,我认为,学术界和政界对股份制的认识仅仅停留在“不能笼统地说股份制是公有还是私有,关键看股权掌握在谁手中”的低层级认识水平上,这种认识,如同党的十一届三中全会认为个体私营经济是社会主义公有制有益的补充理
What are the directions for the reform of state-owned large and medium-sized enterprises? The “Decision” of the Third Plenary Session of the 14th Central Committee of the Communist Party of China explicitly pointed out: “The modern enterprise system with public ownership as the mainstay is the foundation of the socialist market economic system.” He also pointed out: The enterprise system is an inevitable requirement for the development of a socialized mass production and a market economy and is the direction for the reform of the state-owned enterprises in our country. “ General Secretary Jiang Zemin emphasized once again in his report to the 15th National Congress of the CPC: ”Establishing a modern enterprise system is the direction for the reform of state-owned enterprises.“ From the organizational form of property and corporate governance structure, the modern enterprise system is the company system. The reform of the company system is to gradually transform the traditional state-owned large and medium-sized enterprises into limited liability companies and joint-stock limited companies, mainly stock companies, in accordance with the ”Company Law“. How to understand the shareholding system seems to have been a long time resolved theoretical issue, need no longer discuss re-understanding. I do not agree with this. I think that the understanding of the shareholding system in academia and political circles only stays on the low-level cognition of ”whether the shareholding system is public or private and the key lies in who should control the shareholding." , Just as the Third Plenary Session of the 11th CPC Central Committee believes that the private-owned economy is a useful supplement to socialist public ownership