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以邓小平同志视察南方的重要讲话和党的十四大、十四届三中全会为标志,我国的改革开放和现代化建设进入了一个新的发展阶段。和这个新的发展阶段相适应,出现了大量经济管理方面的新知识、新概念。为便于设备管理人员学习、研究、理解和使用,特介绍下列条目,供读者参考。 1.什么是现代企业制度? 现代企业制度不是指企业的一、二项具体制度,而是适应社会主义市场经济发展需要的一整套基本制度。这套制度体系要明确规范企业的地位、作用和行为方式,并规定企业与出资人、债权人、消费者、职工、政府、市场和其它企业的基本关系,包括企业产权制度,组织制度,劳动工资制度,财务会计制度,经营管理制度等。 现代企业制度应具有下列特点:①产权关系明晰。企业中的国有资产所有权属于国家;企业拥有包括国家在内的出资人投资形成的全部法人财产,成为真正能够享受民事权利、承担民事责任的法人实体。②企业以其全部法人财产,依法自主经营、自负盈亏,照章纳税,对出资者承担资产保值增值的责任。③出资者按投入企业的资本额享有所有者权益。企业破产时,以投入
Taking the important speech of Comrade Deng Xiaoping inspecting the South and the Party’s 14th and 14th Central Committee of the Third Plenary Session as a symbol, China’s reform, opening up, and modernization have entered a new stage of development. Adapted to this new stage of development, there has been a great deal of new knowledge and concepts in economic management. In order to facilitate the equipment management personnel to study, research, understand and use, the following items are introduced for readers’ reference. 1. What is a modern enterprise system? Modern enterprise systems do not refer to one or two specific systems of enterprises, but are a set of basic systems that suit the needs of the development of a socialist market economy. This set of system should clearly regulate the status, role and behavior of enterprises, and stipulate the basic relationship between enterprises and investors, creditors, consumers, employees, governments, markets, and other enterprises, including enterprise property rights system, organization system, and labor wages. Institutions, financial accounting systems, business management systems, etc. The modern enterprise system should have the following characteristics: 1 The property rights relationship is clear. The ownership of state-owned assets in an enterprise belongs to the state; an enterprise owns all legal person assets formed by the investor, including the state, and becomes a legal entity that can truly enjoy civil rights and bear civil liabilities. 2 The enterprise shall, with its entire legal person’s assets, independently operate according to the law, be responsible for its own profits and losses, pay taxes in accordance with the regulations, and bear the responsibility of the capital contributor to maintain and increase the value of the assets. 3 The investor shall enjoy the owner’s equity according to the amount of capital invested in the enterprise. When a company goes bankrupt,