党的十四届三中全会决定建立现代企业制度,经过一些企业试点、探索,反映出有些难点,下面想结合学习研究,谈一些不成熟的看法。 一、关于产权关系明晰问题 明晰产权关系是建立现代企业制度的关键,这个问题不处理好,政企分开、责权明确都难于有更大的进展。因此,积极探索明晰产权关系非常紧迫,而且碰到的问题也比较多。诸如: 1.企业国有资产界定问题 《关于建立社会主义市场经济体制若干问题的决定》(以下简称“决定”)中指出:“企业中的国有资产所有权属于国家。”《国有企业财产监督管理条例》则更明确:“企业国有资产,是指国家以各种形式对企业投资和投资收益形成的财产,以及依据法律、行政法规认定的企业其他国有财产。”这两段话非常明确,国有企业的财产所有权都是国家的。然而相当一部分企业,包括部属在京的公司,都认为由企业贷款形成的资产或由企业自有 The Third Plenary Session of the 14th CPC Central Committee decided to establish a modern enterprise system. After some trials and explorations by some enterprises, some difficulties were revealed. The following would like to combine learning and research to discuss some immature views. I. On the issue of clarifying the property rights relationship Clearing the relationship of property rights is the key to establishing a modern enterprise system. This problem is not handled well. The separation of government from enterprises and the clear definition of responsibilities and powers are difficult to make greater progress. Therefore, it is very urgent to actively explore and clarify property rights relations and there are many problems encountered. Such as: 1. The definition of state-owned assets of enterprises “Decision on Several Issues Concerning the Establishment of a Socialist Market Economic System” (hereinafter referred to as “decision”) states: “The ownership of state-owned assets in an enterprise belongs to the state.” “State-owned Enterprise Property Supervision Regulations” It is clearer: “State-owned assets of enterprises are the property that the state has formed in various forms of corporate investment and investment income, as well as other state-owned assets of enterprises determined according to laws and administrative regulations.” These two paragraphs are very clear, state-owned enterprises The ownership of property is national. However, a considerable number of companies, including those that are subordinate to Beijing, believe that the assets formed by corporate loans are owned by the company itself.