建立现代企业制度是国有企业改革的方向。 但必须解决好企业面临的几个重要问题。 一是追本溯源,明确产权归属 在界定产权,清查核资中,要做过细的清查工作,把企业资产的来龙去脉搞清楚,这是界定产权的基础。要按照“谁投资、谁所有、谁受益”的原则,根据国家现行政策规定,对其存量资产进行科学界定。投资主体清楚的,归投资者所有;投资主体不清的,归企业所有,企业历年积累的资产,归企业所有;各种投资的增殖部份可分为两块,一块归企业、一块归投产 Establishing a modern enterprise system is the direction of state-owned enterprise reform. However, it is necessary to solve several important issues facing the company. The first is tracing the source and clarifying the attribution of ownership. In the definition of property rights and inventorying of nuclear assets, detailed inventory work has to be done to clarify the origins and circumstances of the company’s assets. This is the basis for defining property rights. According to the principle of “who invests, who owns, and who benefits from”, according to the current state policy, scientifically define its stock assets. Those with clear investment entities are owned by investors; those with unclear investment entities are owned by enterprises; assets that have accumulated over the years are owned by the company; and the proliferation of various investments can be divided into two parts, one for the enterprise and one for production.