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承包制是在保持国家所有制的前提下,完善企业的经营机制,以承包经营合同形式,确定国家与企业的责、权、利关系,使企业做到自主经营、自负盈亏的经营管理制度。实践证明它没能克服传统产权制度“所有权虚置”的根本弊端。而深化企业改革的关键在于使产权明晰化,因此在探索产权明晰化的思路时,很自然地转向股份制。股份制是按一定的法规程序,通过发行股票筹集资本,建立法人企业(公司)。企业资产独立化为法人资产,企业法人代表(董事会)拥有对企业实物资产的所有权,企业经营者受董事会委托行使具体经营权,可排除投资者(股东)的直接干预,真正地独立核算,自主经营,自负盈亏,自我积累。
Under the premise of maintaining state ownership, the contract system is to improve the operating mechanism of the enterprise, and to determine the relationship between the state, the company, the company’s responsibilities, rights, and interests, and to enable the company to manage its own operations and self-financing business management system. Practice has proved that it failed to overcome the fundamental drawbacks of the “property ownership” of the traditional property rights system. The key to deepening corporate reform is to clarify the property rights. Therefore, when exploring the idea of clarifying property rights, it is natural to shift to a joint-stock system. The joint-stock system is based on certain regulatory procedures. It raises capital by issuing shares and establishes legal person companies (companies). The assets of the enterprise are separated into legal person assets. The corporate legal representative (the board of directors) owns the ownership of the physical assets of the enterprise. The business operator is entrusted by the board of directors to exercise the specific operating rights, which can exclude the direct intervention of the investors (shareholders), truly independent accounting, and autonomy. Management, self-financing, self-accumulation.