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党的十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》指出:以公有制为主体的现代企业制度是建立适应市场经济要求,产权清晰,权责明确,政企分开,管理科学的现代企业制度。其基本特征一是产权关系明晰。二是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。三是出资者按投入企业资本额享有所有者的权益。四是企业按照市场需求组织生产经营,以提高劳动生产率
The Decision of the Third Plenary Session of the 14th CPC Central Committee on Certain Issues Concerning the Establishment of a Socialist Market Economic System pointed out: The modern enterprise system with public ownership as the main body is built to meet the requirements of the market economy, with clear property rights, clear rights and responsibilities, separate government and enterprises, and management. Scientific modern enterprise system. One of its basic characteristics is that the property rights relationship is clear. The second is that enterprises use their entire legal person’s assets to operate independently according to the law, assume sole responsibility for their profits and losses, pay taxes according to regulations, and bear responsibility for the asset holders to maintain and increase the value of their assets. The third is that the investor has the rights of the owner according to the amount of capital invested. Fourth, enterprises organize production and management according to market demand in order to increase labor productivity.