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股份公司使企业资产的最终所有权与法人所有权发生分离。企业出资人拥有股票,即拥有最终所有权,企业作为法人获得了独立的人格化产权——法人所有权。不论全民所有制企业是否采取股份制的组织形式,都必须给予企业独立的人格化的产权——法人所有权,建立真正的法人制度,把全民资产与企业法人资产分开,从而为全民所有制企业实行自主经营、自负盈亏提供制度基础;同时使全民资产的所有者与经营者分开,让厂长(经理)单独执行经营者的职能,让全民资产的所有权进入企业,从而在企业内部形成所有者和经营者相互监督制衡机制。
The stock company separates the final ownership of the corporate assets from the corporate ownership. The corporate investor owns the stock, that is, owns the ultimate ownership, and the company, as a legal person, acquires an independent personal property right—corporate ownership. Regardless of whether the state-owned enterprise adopts a joint-stock organization form, it must give the enterprise an independent personified property right—corporate ownership, establish a real legal person system, and separate the assets of the whole people from the assets of the corporate entity, thereby implementing autonomous management and self-confidence for the ownership of enterprises owned by the whole people. Profits and losses provide the basis for the system. At the same time, the owners and managers of all assets are separated. The director (manager) is allowed to perform the functions of the manager alone, so that the ownership of the assets of the entire people can enter the company, thus forming mutual supervision between the owner and the operator within the company. Check and balance mechanism.