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我国原来的全民所有制企业与国家及职工的关系只是一种理论上理想的委托一代理关系,实际上企业的最终归属于全民是一种虚置状态;产权关系理论与实践的脱离,使企业处于一种不完全的国家所有制状态;要克服由此产生的种种弊端,出路在于国有企业股份化。作者对华生等人提出的企业资产评估公式加以修正。
The relationship between China’s original state-owned enterprises and the state and its employees is only a theoretically ideal principal-agent relationship. Actually, the ultimate attribution of the enterprise to the entire people is a state of disloyalty; the separation of theory and practice of property rights relations puts enterprises in A state of incomplete ownership of the state; to overcome the various drawbacks arising therefrom, the way out lies in the demutualization of state-owned enterprises. The author revise the assessment formula for corporate assets proposed by Watson and others.