建立现代企业制度的难点／宋保民通过对郑州市某集团公司及其所属八家企业建立现代企业制度试点情况，进行审计调查表明，建立现代企业制度有以下几个难点，亟待解决。一、产权界定问题国有企业在改组过程中，需要进行清产核资、资产评估、产权界定、股份制改造等一系列细... Difficulties in establishing a modern enterprise system/Song Baomin Through auditing investigations into the establishment of a modern enterprise system in a group company in Zhengzhou City and its eight companies, it was found that the establishment of a modern enterprise system has the following difficulties and needs urgent solution. First, the problem of the definition of property rights in the process of restructuring the state-owned enterprises, the need to carry out nuclear assets, assets assessment, property rights definition, joint-stock reform and a series of fine...