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十几年来,我国企业制度的改革,基本上是沿着放权让利、两权分离的路子进行的,企业的活力有所增强,然而在改革过程中企业的产权归属不明确,致使企业改革“久攻不下”,进入“僵持状态”。因而,我们进一步深化企业改革,必须以明确企业产权归属做为突破口。 一、产权的内涵及产权归属的明确 “产权”一词源于西方的产权理论,对于这一词的内涵国内存在不同的理解。一种认为,产权即法律范围内的财产所有权,是指财产所有者依法对其财产享有占用、使用、收益和处分的权利。另一种认为产权是指企业产权,属经济范畴,确切地说是指全民所有制企业的财产关系和形式,包括企业中各种主体对财产的所有权和使用权。 由于对产权的不同理解,对于产权归属是否明确也有异议。诚然,全民所有制企业的产权在法律上是明确的。我国宪法明确规定,全民所有制的企业财产归全体人民所有。但在经济领域内,产权归属就不明确了,即存在众多理论者所言的“产权虚置”、产权归属不明
For more than a decade, the reform of China’s corporate system has been basically carried out along the path of decentralization of rights and interests, separation of the two powers, and the vitality of enterprises has been enhanced. However, in the course of the reform, the ownership of the company’s property rights is not clear, resulting in a long-term corporate reform. Can not attack,“ enter the ”state of deadlock." Therefore, as we further deepen corporate reforms, we must make clear the ownership of corporate property rights as a breakthrough. I. The connotation of property rights and the clear attribution of property rights The term “property rights” derives from Western property rights theory. There is a different understanding of the meaning of this term in China. One view is that property rights, that is, property ownership within the scope of the law, refer to the right of property owners to occupy, use, profit, and dispose of their property according to law. The other view is that property rights refer to the property rights of enterprises and belong to the category of economy. Exactly speaking, it refers to the property relations and forms of enterprises owned by the whole people, including the ownership and use rights of various entities in the enterprise. Due to the different understanding of property rights, there is also disagreement as to whether the property ownership is clear. It is true that the property rights of all people-owned enterprises are legally clear. Our country’s constitution clearly stipulates that the property of the people owned by the whole nation is owned by the entire people. However, in the economic field, the attribution of property rights is not clear, that is, there are many theories that “the property rights are false” and the property ownership is unknown.