企业无上级,是市场经济的基本特点,其实质是政府不干预企业,企业经营者直接对股东负责。企业与政府的关系只有法律和税务关系。简单概括就是依法经营,照章纳税。在西方,企业的资产拥 The absence of superior enterprises is the basic characteristic of the market economy. The essence of this is that the government does not intervene in the enterprise, and the business operators are directly responsible to the shareholders. The relationship between business and government is only legal and tax relations. A simple summary is to operate in accordance with the law and pay tax according to the regulations. In the West, corporate assets