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全国经济工作会议确定了1995年经济工作的重点是推行现代企业制度改革。高等院校的校办产业作为国有企业的一部分,怎样推行现代企业制度改革,已是高校领导者和决策者们必须考虑和研究的问题。概括的说现代企业制度是指适应和社会化大生产需要,反映社会主义市场经济体制的要求,企业真正成为面向国际、国内市场的法人实体和市场竞争主体的一种企业制度。其基本特征是:产权关系清晰,法人制度健全,政企职能分开,经营机制灵活,管理规范科学。1.产权关系清晰:就是要用法律来界定出资者和企业之间的关系。明确各自的权利、义务和责任。在明确企业中的国有资产所有权的前提下,进行清产核资,在企业中贯彻执行好《企业财务通则》和《企业会计准则》,建立健全准确反映产权关系的财务会计制度。
The National Economic Work Conference determined that the focus of economic work in 1995 was to implement the reform of the modern enterprise system. As a part of state-owned enterprises, the school-run industry of higher education institutions is a problem that must be considered and studied by leaders and decision-makers in universities. To sum up, the modern enterprise system refers to the need of adapting and socializing large-scale production, reflecting the requirements of the socialist market economic system, and the enterprise has truly become a corporate system oriented to the legal entities and market players in the international and domestic markets. Its basic characteristics are: clear property rights relations, a sound corporate system, separate functions of government and enterprises, flexible operating mechanism, and standardized management. 1. Clear property relations: It is the law that defines the relationship between the investor and the company. Clearly define their respective rights, duties and responsibilities. Under the premise of clarifying the ownership of state-owned assets in the enterprise, the company will carry out capital verification and verification, implement the “General Corporate Finance Principles” and “Accounting Standards for Business Enterprises” in the enterprise, and establish a sound financial accounting system that accurately reflects the relationship of property rights.