国有企业(以下简称企业)转换经营机制的根本目标是成为自主经营、自负盈亏的社会主义商品生产者和经营者。面临的基本难题之一是如何规范所有权和经营权的关系。一、所有权与经营权如何界定? The fundamental goal of state-owned enterprises (hereinafter referred to as enterprises) in transforming their operating mechanisms is to become self-owned and self-financing socialist producers and operators. One of the basic difficulties faced is how to regulate the relationship between ownership and management rights. First, how to define ownership and management rights?