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党的十五届四中全会提出“产权请晰,权责明确,政企分开,管理科学”的现代企业制度改革的基本要求,经过三年多的努力,在两会之前,国有企业改革和脱困目标已经基本实现,但这主要是依靠政府采取积极财政政策等外因而取得的,而国有企业仍然一步步由重中之重走向难中之难,现在已到了攻坚阶段。因此,推进国有企业的改革,应更多地把注意力放在国有企业改革的远期目标和国有企业经济的制度创新上。这些改革内容的关键是国有企业能否真正建立现代企业制度(现代企业制度是国有企业改革的目标模式),国有企业建立现代企业制度,应该首先从产权改革入手。产权制度改革涉及到国家、企业、经营者和职工根本利益格局的调整,必须依法规范进行。拓展开来,主要从以下三方面来说。一、明确出资人的股权。这是一种在整体上代表全体出资者所拥有企业财产的所有权。通过股东大会行使权力,享有参与利润分配的权利;企业投资经营,及高级管理人员等重要事项的表
The Fourth Plenary Session of the 15th CPC Central Committee put forward the basic requirements for the reform of modern enterprise systems such as “clearing property rights, clear-cut rights and responsibilities, separation of government and enterprises, and management science”. After more than three years of hard work, before the two sessions, the reform of state-owned enterprises was implemented. The goal of attaining difficulties has been basically achieved, but this has mainly been achieved by relying on the government to adopt proactive fiscal policies. The state-owned enterprises are still struggling step by step from the top priority to the difficult one. It is now at a critical stage. Therefore, to promote the reform of state-owned enterprises, more attention should be paid to the long-term goals of the reform of state-owned enterprises and the institutional innovation of the state-owned enterprises’ economy. The key to these reforms is whether state-owned enterprises can truly establish a modern enterprise system (modern enterprise system is the target model for the reform of state-owned enterprises). State-owned enterprises must first start with property rights reform to establish a modern enterprise system. The reform of the property rights system involves the adjustment of the basic interests of the state, enterprises, managers and employees. It must be carried out in accordance with the law. To expand, mainly from the following three aspects. First, clarify the investor’s equity. This is a type of ownership of corporate assets owned by the entire funder. The right to exercise power through the general meeting of shareholders and enjoy the right to participate in the distribution of profits; the table of important matters such as investment management of enterprises and senior management personnel