党的十四届三中全会通过的《决定》,提出了现代企业制度五个方面的基本特征,其中最重要的特征是明确企业法人财产制度及有限责任制度。 1、建立现代企业制度,必须完善企业法人财产制度。 在传统的计划经济体制下,国有企业作为国家行政机构的附属物,没有独立的法人地位。在实行有计划 The “Decision” passed by the Third Plenary Session of the 14th CPC Central Committee put forward the basic characteristics of the five aspects of the modern enterprise system. The most important feature is the clear definition of the enterprise legal person property system and limited liability system. 1. To establish a modern enterprise system, we must improve the corporate legal person property system. Under the traditional planned economy system, state-owned enterprises, as an appendage to the state administrative agencies, have no independent corporate status. In the implementation of a plan