党的十四届三中全会通过的《决定》提出了要建立现代企业制度,为我国企业改革指明了方向。按此要求是要国有企业和非国有企业实现产权改革,以实现制度创新。产权制度是任何经济体制的前提。产权明晰化是现代企业制度的首要特征。这说明产权改革是建构现代企业制度的关键,因此我们必须弄清和把握产权的含义。 The “Decision” adopted by the Third Plenary Session of the 14th CPC Central Committee put forward the need to establish a modern enterprise system, which indicates the direction for China’s enterprise reform. According to this requirement, state-owned enterprises and non-state-owned enterprises must implement property rights reforms to achieve institutional innovation. The property rights system is a prerequisite for any economic system. Clear property rights are the primary features of modern enterprise systems. This shows that the reform of property rights is the key to building a modern enterprise system. Therefore, we must clarify and grasp the meaning of property rights.