党的十四届三中全会的决定,提出了“转换国有企业经营机制,建立现代企业制度”的任务。按照市场经济的一般规律,现代企业制度应该是产权清晰,责任明确,政企分开,管理科学,并确保国有资产的保值增值。那么,强化因经济责任关系而产生的审计监督是深化改革,发展市场经济的必然要求,在建立现代企业制度中必将发挥重要的作用。一、排除干扰,维护企业法人财产权。企业法人制度是现代企业制度的基础,法人制度的实质是确立法人财产权。为了确立企业的产权制度,必须把本来意义上的完整的所有权,分解为出资者(包括国家在内)的最终所有权和企业法人所有权。出资者对已经投入企业的财产拥有终所有权,但不能任意抽回,也不能占用和进行其它处分。出资者 The decision of the Third Plenary Session of the 14th CPC Central Committee proposed the task of “converting state-owned enterprise operating mechanisms and establishing a modern enterprise system.” According to the general laws of the market economy, the modern enterprise system should be clear property rights, clear responsibilities, separation of government and enterprises, and management science, and ensure the preservation and appreciation of state-owned assets. Therefore, strengthening audit supervision due to the economic responsibility relationship is an inevitable requirement for deepening reforms and developing a market economy. It will certainly play an important role in establishing a modern enterprise system. First, eliminate interference and maintain the property rights of corporate legal persons. The enterprise legal person system is the foundation of the modern enterprise system. The essence of the legal person system is the establishment of legal person property rights. In order to establish the property rights system of a company, it is necessary to decompose the complete ownership in the original sense into the ultimate ownership of the investor (including the country) and the ownership of the corporate legal person. The funder has final ownership of the property that has been invested into the company, but it cannot be withdrawn arbitrarily, nor can it be occupied or subjected to other sanctions. Funder