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由于历史的原因,我国城镇集体所有制企业的产权关系相当复杂,且不明晰。集体企业的经营者与生产者、企业与其行政主管部门的权益关系,都难以从理论和实践上作出明确的界定,致使集体企业在经济活动中处于一种两难境地,既不能参照又不得不参照全民所有制企业管理办法运行。如何改革集体企业的产权关系,把产权与生产经营结合起来,已成为一个不容忽视的重要课题。一、确立集体企业所有权,使企业成为独立的商品生产者和经营者集体企业的生产资料归劳动群众集体所有,这是区别于全民所有制企业的本质特征。然而,目前众多的集体企业只是名义上的集体所有,实际上企业的资产所有权和经营权在相当程度上掌握在行政主管部门手里,使企业成为行政主管部门的附属物。主要表现在:①行政主管部门以资产所有者的身份管理集体企业,侵犯了企业的所有权。如实行租赁的企业,行政主管部门常作为出租方同承租方签订租赁合同;实行兼并和拍卖的企业,其资产转让费要交行政主管
Due to historical reasons, the property rights relationship of China’s urban collectively owned enterprises is rather complicated and unclear. The rights and interests of the collective enterprise’s managers and producers, enterprises and their administrative departments are difficult to define clearly in theory and practice, resulting in collective enterprises in a dilemma in their economic activities. They can neither refer nor have to refer to them. The state-owned enterprise management measures are running. How to reform the property rights relationship of collective enterprises and combine property rights with production and management has become an important issue that cannot be ignored. I. Establishing the ownership of collective enterprises, making the enterprise an independent commodity producer and operator The collective enterprise’s production materials are collectively owned by the working people. This is an essential feature that distinguishes them from the enterprises owned by the entire people. However, at present, many collective enterprises are only nominally collectively owned. Actually, the ownership of assets and the right to operate of enterprises are held in the hands of the competent administrative departments to a certain extent, making the enterprises an appendage to administrative departments. The main performance is as follows: 1 The competent administrative department manages the collective enterprise as the owner of the assets and infringes the ownership of the enterprise. In the case of a leasing enterprise, the administrative department often acts as a leasing party to sign a leasing contract with the lessee; for a merger and auction enterprise, the asset transfer fee must be paid to the administrative director.