一、建立现代企业制度与深化企业改革的主要难点 建立现代企业制度,面临许多疑难的问题需要加以解决。 一是产权关系不顺。一方面国有资产所有权的代表没有具体化、人格化、独立化、市场化,使当今的国有资产管理处于多头在管而又无人具体负责的状况,造成国有资产流失严重。另一方面企业实际上已经承担着产权所有者的主要职责,但企业又被排斥在所有者之外,不能对资产负责,使国有资本的雄厚优势无法充分发挥。 二是政企关系不顺。由于资产关系和人事关系的两条主要纽带依然把政府与企业联在一起,企业还称不上是真正意义上的具有法人资格的商品生产者和经营者。 I. Major Difficulties in Establishing a Modern Enterprise System and Deepening Enterprise Reform Establishing a modern enterprise system faces many difficult issues that need to be addressed. First, property rights are not smooth. On the one hand, the representatives of state-owned assets ownership have not been embodied, personalized, independent, and market-oriented, leaving today’s state-owned asset management in a state of long-term management without any specific responsibility, resulting in a serious loss of state-owned assets. On the other hand, enterprises have actually assumed the main responsibility of property owners. However, enterprises are excluded from the owners and cannot be responsible for the assets, so that the abundant advantages of state-owned capital cannot be fully realized. Second, the relationship between government and enterprises is not smooth. Since the two major ties between asset relations and personnel relations still link the government with the enterprise, the enterprise is still not a real product producer and operator with legal personality.