理顺产权关系是推动国企走向市场经济的关键,而理顺产权关系又重在产权的明晰化,即培育出真正为财产增值负责的所有权主体。企业改革的实践表明:所有权与经营权的分离不一定能改进企业效率;当不具备内外部有效的激励与约束机制时,甚至会使效率受到损害。事实上,恰恰是在所有权 Straightening up property rights is the key to promoting the state-owned enterprises toward a market economy. And straightening out the relationship between property rights and emphasis on the clarification of property rights, that is, nurturing the ownership of real ownership of property value. The practice of enterprise reform shows that the separation of ownership and management does not necessarily improve the efficiency of enterprises. When there is no effective internal and external incentive and restraint mechanism, the efficiency will be impaired. In fact, it is precisely in ownership