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本文指出,社会主义国有企业由产品生产者转变为商品生产者和经营者的过程,有五种递进模式:实行供给制的模式;实行经济核算制的模式;有简单再生产自主权的模式;有经营权的模式;有法人所有权的模式。作者认为,应该把第五种企业模式,即实行国家最终所有权和企业法人所有权的分离,作为企业改革的目标模式。为了有利于改革的顺利进行,第四种模式应该及时向第五种模式转变。
This paper points out that there are five progressive modes in the transition from product producers to commodity producers and operators in socialist state-owned enterprises: the mode of implementing the supply system; the mode of implementing the economic accounting system; and the mode of simple reproduction of autonomy; The mode of operation right; there is a model of legal person ownership. The author believes that the fifth enterprise model, that is, the separation of the country’s ultimate ownership and corporate legal ownership, should be used as the target model for enterprise reform. In order to facilitate the smooth progress of the reform, the fourth model should shift to the fifth model in a timely manner.