建立现代企业制度重要内容之一是确立法人财产权,理顺产权关系,实行出资者所有权与法人财产权的分离。出资者所有权在一定条件下表现为出资者拥有股权。即以股东的身份依法享有资产受益、选择管理者、参与重大决策以及转让股权等权力。法人财产权表现为企业依法享有法人财产的占有、使用、收益和处分权,以独立的财产对自己的经营活动 One of the important contents of establishing a modern enterprise system is to establish the legal person’s property rights, straighten out the relationship between the property rights and the separation of the investor’s ownership from the legal person’s property rights. Under certain conditions, the investor’s ownership is represented by the investor’s equity. That is, shareholders should enjoy the rights of assets, choose managers, participate in major decisions and transfer their rights as shareholders. The legal person’s property rights are that the enterprise enjoys the right of possession, use, profit and disposition of the legal person’s property in accordance with the law and independently manages the business activities of the legal person