一、建立合理产权结构 合理的产权结构是企业有效控制经营成本与风险的基础条件。在商品生产日益社会化条件下,企业要在竞争中取胜,非常需要强调多方优势的互补及群体智慧、能量的共同发挥。因此,企业产权结构调整的主要目标应是建立能够汇合多方面的优势,增强企业凝聚力,能够为企业建立实施各项分权、分责、监督、考核、奖惩及优胜劣汰制度提供基础条件的股份制产权结构。 在当前国有企业改革过程中,所有制结构调整的较佳方式,是让企业打开大门面向市场,通过市场调配机制实现优化组合,并分别不同情况采取全资、控股、参股、退出多种方式。由于企业产权改造只是搞活企业、有效控制企业经营成本及风险的基础条件,并不是企业机制改革的全部。因此,认为一“股”就灵及不顾企业具体情况搞一刀切,都是不切实际与极为有害的。 二、实施两权分离 为解决这一问题,企业除加强信息化管理,如采用现代信息采集、传递工具,加快市场信息反馈,强化市场预测功能,增加管理透明度等之外,实施两权分离也是一种必然的要求。其主要内容,就是通过委托责任经营或抵押责任经营方式,划分经营权力与责任,层层(或块块)分解企业成本风险控制指标,并将考核情况与经营者个人得益实现辩证挂钩,最终达到有效控制经营成本与风险,保障 First, the establishment of a reasonable property rights and reasonable structure of property rights is an effective control of business costs and risks of the basic conditions. Under the condition of increasingly socialized commodity production, enterprises must win in the competition. It is necessary to emphasize the complementary advantages of multiple advantages and the collective wisdom and energy of the collective. Therefore, the main objective of the adjustment of the structure of property rights of enterprises should be to establish joint-stock ownership that can provide the basic conditions for the convergence of various advantages, enhancement of corporate cohesion and establishment and implementation of various decentralization, division, supervision, assessment, rewards and punishment and survival of the fittest structure. In the current reform of state-owned enterprises, a better way to adjust the ownership structure is to allow enterprises to open the door to the market, optimize the portfolio through the market allocation mechanism, and adopt various methods such as wholly-owned shareholding, shareholding participation and exit under different circumstances. Since the reform of property rights of enterprises is just invigorating the enterprises, the basic conditions for effectively controlling the operating costs and risks of the enterprises are not the whole of the reform of the enterprise system. Therefore, it is impractical and extremely harmful to think that a “stock” is a one-size-fits-all one-for-all and ignoring the specific conditions of a business. Second, the implementation of separation of powers In order to solve this problem, enterprises in addition to strengthening information management, such as the use of modern information collection and delivery tools to speed up market information feedback, strengthen the market forecasting function, increase management transparency, the implementation of the separation of powers is A necessary requirement. Its main content is that it divides management power and responsibility by entrusting responsible management or mortgage management mode of operation, decomposing enterprise cost risk control indexes at various layers (or blocks), and dialectically linking examination results with personal gains of operators. Finally, Achieve effective control of operating costs and risks, protection