自党的十二届三中全会明确提出所有权和经营权可以适当分离以来,特别是国有大中型企业普遍推行承包经营责任制以后,如何理顺国有企业(以下简称企业)的产权关系,已经引起越来越多的人的关注。人们进行了许多有益的探索,提出了各种“理顺”的思路。这些探索和思路都具有改革开拓的新精神,很有令人鼓舞的一面。然而,毋庸讳言,长期以来理论和实践的传统思维,也在很大程度上影响了我们对新问题的探索和研究。即以企业产权问题而言,由于我们习惯了把机器、厂房、原材料、半成品、成品等等具体的实物形态视为财产,在考虑理顺产权关系的思路时,就很难把眼睛从实物形态上移开,把视线投向它的价值形态。 Since the Third Plenary Session of the 12th CPC Central Committee explicitly proposed that property rights and management rights should be properly separated, how to rationalize the property rights relations of state-owned enterprises (hereinafter referred to as “enterprises”) has been caused especially after the general implementation of the contract-management responsibility system by large and medium-sized state-owned enterprises More and more people’s attention. People have conducted many useful explorations and put forward various ideas of “straightening out.” All these exploration and ideas have a new spirit of reform and opening up. There is a very encouraging side. However, it goes without saying that the traditional thinking of theory and practice for a long time has also greatly affected our exploration and research on new issues. That is to say, in the aspect of enterprise property rights, since we are accustomed to regard the concrete physical forms of machinery, factory buildings, raw materials, semi-finished products, finished products and so on as property, it is very hard to change our eyes from the physical form Move away and look to its value form.