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党的十四届三中全会提出了对国有企业实行公司化改造的目标。公司化将成为国有企业改革的主体思路。但究竟什么是公司化呢?按目前流行的观点:公司化就是把企业变成有限责任公司和有限股份公司。公司化只涉及产权关系的界定、划分和量化,适用于任何企业,它将最终实现资源的合理配置和有效利用(樊纲等,1993)。很显然,流行的公司化观点没有转换企业职能的含义。这种观点的立论基于这样的假设:(1)企业是个经济单位,它的目的就是追求最大化利润,因而不存在职能转换问题。(2)企业产权关系的调整不受任何社会约束,它和经济效率
The Third Plenary Session of the 14th CPC Central Committee put forward the goal of implementing the transformation of state-owned enterprises into a company. Corporateization will become the main idea for the reform of state-owned enterprises. But what exactly is a company? According to the current popular point of view: corporatization is to turn an enterprise into a limited liability company and a limited share company. The corporatization only involves the definition, division and quantification of the property right relationship, and it applies to any enterprise. It will ultimately realize the rational allocation and effective use of resources (Fan Gang et al., 1993). Obviously, the popular corporatization perspective does not translate the meaning of corporate functions. This argument is based on the assumption that: (1) the enterprise is an economic unit, its purpose is to maximize the profit, so there is no problem of function conversion. (2) The adjustment of corporate property rights is not subject to any social constraints, it and economic efficiency