论文部分内容阅读
建立“产权清晰、权利责明确、政企分开、管理科学”的现代企业制度,关键之一是落实企业法人财产权,完善公司法人财产制度。为此,首先必须对现有的国有企业进行清产核资,评估资产,界定产权,核实企业法人财产占用量,核定资本金,办理产权登记等。在试点实际工作中,有些同志提出: 1.经过几十年的发展,企业上缴国家的利税已经远远超过了国家当年的投资,企业现有的资产总额也已经数倍、数十倍于国家初始的投资,其中包含企业的努力。如今评估资产、界定产权,不应该全部归于国家,应该划出一部分给企业,形成企业股。即将国有企业一部留用资金折成“本企业股”也就是从理论上认为国有企业中存在“企业所有权”。 2.过去几十年,长期实行低工资制度,企业资产积累才会有今天这样大的规模,所以,今天界定产权
One of the keys to establishing a modern enterprise system with “clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management” is the implementation of corporate property rights and the improvement of the corporate legal person property system. For this purpose, first of all, the existing state-owned enterprises must be subject to capital verification and verification, assets assessment, property rights verification, verification of the occupancy of corporate legal persons, verification of capital funds, and registration of property rights. In the practical work of pilot projects, some comrades proposed: 1. After decades of development, the profits and taxes paid by enterprises to the state have far exceeded the investment of the country in that year, and the company’s existing total assets have also been several times and dozens of times higher than the national The initial investment includes the efforts of the company. Today, the assessment of assets and the definition of property rights should not be attributed to the state, and should be allocated to enterprises to form enterprise shares. In other words, the conversion of a retained state-owned enterprise’s retained funds into a “corporate share” means that there is a theoretical “enterprise ownership” in state-owned enterprises. 2. Over the past few decades, the long-term implementation of a low-wage system has allowed companies to accumulate assets that are of such a large scale today.