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《中共中央关于建立社会主义市场经济体制若干问题的决定》指出:“继续深化企业改革,必须解决深层次矛盾,着力进行企业制度的创新,建立现代企业制度”。现代企业制度,主要是指以产权制度为基础和核心的企业组织制度。它是发展社会化大生产和市场经济要求的公司法人制度,其表现形式主要是股份制。当前如何提高对股份制改造方向的认识?如何对国有企业产权制度改革,解决好产权改革的理论突破,这是需要深入研究和探索的重要问题。本文试图就上述问题进行粗浅的探讨。 一、推行股份制,实行产权制度改革,使企业成为财产主体和盈亏主体 九十年代,我国经济体制改革的基本任务,在于逐步建立一种社会主义市场经济新体制,企业必须建立产权清晰、权责明确、政企分开、
The “Decision of the Central Committee of the CPC on Several Issues Concerning the Establishment of a Socialist Market Economic System” pointed out: “To continue deepening enterprise reform, we must resolve deep-level contradictions and focus on innovation of the enterprise system and establishment of a modern enterprise system.” The modern enterprise system mainly refers to the enterprise organization system based on the property rights system and the core. It is a corporate legal person system that develops socialized large-scale production and market economy requirements, and its form of expression is mainly the joint-stock system. How to improve the understanding of the direction of shareholding system reform? How to reform the property rights system of state-owned enterprises and solve the theoretical breakthroughs in property rights reform. This is an important issue that requires in-depth research and exploration. This article attempts to make a cursory discussion of the above issues. First, the implementation of the joint-stock system and the reform of the property rights system have made the company the property subject and the main body of profit and loss. In the 1990s, the basic task of China’s economic restructuring was to gradually establish a new system of the socialist market economy. Enterprises must establish clear ownership rights and responsibilities. Clear, separate government and business,