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财务公开是企业信息公开的基本内容,是现代企业经济制度建设过程中必须解决的一个问题。本文拟就这方面的有关问题作些探讨。一、财务公开是完善企业法人制度的客观要求建立现代企业制度,必须完善我国的企业法人制度。企业法人制度的实质,对国有企业而言,是确认国家拥有财产的所有权;企业拥有独立的法人财产权并据此享有民事权利,承担民事责任,即实现出资者产权和法人产权的分离。这里需要指出的是,出资者产权和法人产权分离的含义同原先我们理解的所有权和经营权分离是不同的。现代企业制度关于所有者产权和法人产权分离的概念,
Financial disclosure is the basic content of corporate information disclosure, and it is a problem that must be solved in the process of building a modern enterprise economic system. This article intends to discuss some issues in this area. I. Financial disclosure is an objective requirement for improving the corporate legal person system. Establishing a modern enterprise system must improve the corporate legal person system in China. The essence of an enterprise legal person system is that for state-owned enterprises, ownership of the state-owned property is confirmed; the company has an independent legal person property right and enjoys civil rights accordingly, and bears civil liability, that is, the separation of the property rights of the investor and the legal person. What needs to be pointed out here is that the meaning of the separation of capitalist property rights and legal person property rights is different from the previous separation of ownership and management rights that we understand. The concept of separation of owner property rights and legal person property rights in the modern enterprise system,