近年来,围绕全民所有制企业的改革,理论界展开了热烈的讨论。在改革的方向和形式上人们形成了不同的思路。本文主张只有实行所有权与经营权的适当分离,才是全民所有制企业改革的切实途径。无论采取哪一种改革措施,我认为有两个基本原则需要坚持:一是要坚持企业的全民所有制主体不变;二是要坚持国有财产的有偿转让原则。一、不同的社会经济制度,所有权与经营权分离的形式及内容有所不同。所有权与经营权都属生产资料所有制的内涵。生产资料所有制取决于一定的生产力水平,同时也受到一定社会制度的影响。资本主义是生产资料私有制,而社会主义则是公有制,不同的社会经挤制度,生产资料所有制不同,从而决定了所有权与经 In recent years, around the reform of the ownership of enterprises owned by the whole people, the theoretical circle has initiated heated discussions. In the direction and form of reform, people have formed different ideas. This article advocates that the proper separation of ownership and management rights is the practical way to reform the ownership of enterprises owned by the whole people. No matter which kind of reform measures are taken, I think there are two basic principles that need to be adhered to: First, we must insist that the main body of the ownership of the enterprise remains unchanged; Second, we must adhere to the principle of paid transfer of state-owned assets. First, different social and economic systems, the form and content of the separation of ownership and management rights are different. Ownership and management rights are the connotations of the ownership of production materials. The ownership of production materials depends on a certain level of productivity and is also influenced by certain social systems. Capitalism is the private ownership of the means of production, while socialism is the public ownership system, different social economic systems, different ownership of the means of production, which determines the ownership and