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本文从我国现代企业制度设计中的产权界定入手， 认为在现代企业制度的设计上回避了国家对企业职工的负债问题， 加上多层次的委托代理关系、国有资产所有者代表行为约束软化及企业经营者行为约束软化等是制约现代企业制度效率的原因。解决这一问题的思路是： （１） 明确对老职工的负债； （２） 改变国有公司的股权结构； （３）建立有效的激励约束机制； （４） 建立严格的财务制度和审计制度； （５） 加强法律的监督与制约作用
Starting with the definition of property rights in the design of modern enterprise system in our country, this paper argues that in the design of modern enterprise system, the government avoids the state liability to enterprise employees, plus multi-level agency relationship, the state-owned assets owners' Managers soften the constraints of behavior is to restrict the efficiency of the modern enterprise system reasons. The solution to this problem is to: (1) clarify the liabilities of the old workers; (2) change the ownership structure of state-owned companies; (3) establish an effective incentive and restraint mechanism; (4) establish a strict financial system and audit system; (5) Strengthen the supervision and restriction of law