以公有制为基础的现代企业制度是社会主义市场经济体制的基础,建立现代企业制度,是发展社会化大生产和市场经济的必然要求。但如何继续深化企业制度改革,特别是作为现代企业制度最基本特征的企业产权制度的改革问题,目前仍为经济理论界所关注。虽然改革实践中有所涉及,但众说纷纭,何去何从呢?笔者在此略述己见。我认为投资基金的发展建设无疑为产权制度乃至现代企业制度的改革提供了一个新的思路。 从资源运用的角度看,所谓产权,就是资源的使用权、收入权、转让权这样三种权利。这三种权利是一个有机配合的整体,缺一不可。而我国国有企业的产权制度,则是一种极端的公有产权制度,即全民共同所有,实际上是无主所有。公有产权的实现形式——国有企业,无法实现资源最优配置的目标。在传统的“政府控制型”企业制度下,并非政府与企业之间产权关系不清,而是政府各部门之间产权关系不明晰。所以唯有实行自主企业制度,使企业有资产控制权,才称得上产权革命。我国现代企业制度的建立目标有四点:(1)产权明晰,即承认企业的法人财产权,行使民事权利的义务。(2)权责清楚,国家宏观调控,企业自主经营。(3)政企分开,明确政企利益分配关系。(4)企业要加强科学管理。如 The modern enterprise system based on public ownership is the foundation of the socialist market economic system. Establishing a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and market economy. However, how to continue to deepen the reform of the enterprise system, especially the reform of the enterprise property rights system as the most basic feature of the modern enterprise system, is still concerned by the economic theory circle. Although the reform practice is involved, there are many opinions, and where do we go from here? The author outlines his views here. I believe that the development and construction of investment funds will undoubtedly provide a new idea for the reform of the property rights system and even the modern enterprise system. From the perspective of resource utilization, so-called property rights are three kinds of rights such as the right to use, revenue, and transfer of resources. These three kinds of rights are an organic whole, and they are indispensable. The property rights system of state-owned enterprises in our country is an extreme public ownership system, which is shared by all people and is actually owned by the owner. The form of realization of public property rights, state-owned enterprises, cannot achieve the goal of optimal allocation of resources. Under the traditional “government-controlled” corporate system, it is not that the property relationship between the government and the enterprise is unclear, but that the property relationship between various government departments is not clear. Therefore, only the implementation of independent enterprise system, so that companies have the right to control assets, can be called property rights revolution. There are four goals in the establishment of a modern enterprise system in China: (1) Clear property rights, that is, the recognition of a company’s corporate property rights and the obligation to exercise civil rights. (2) The powers and responsibilities are clear, the state’s macro-control, and the enterprises’ independent management. (3) Separation of government and enterprises, and the clear distribution of benefits between government and enterprises. (4) Enterprises should strengthen scientific management. Such as