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关于在我国建立现代企业制度,存在一些模糊认识和不确切的提法,例如,“建立现代企业制度就是对企业实行公司化改造”,“建立现代企业制度的核心是确立法人产权”。针对以上提法,本文试图通过对美国等西方国家企业制度的分析来证明建立现代企业制度的关键是明确和规范企业的资产组织形式。为此,我们先研究一下什么是企业制度,什么是现代企业制度。党的十四届三中全会决定在我国建立“适应市场经济经济要求,产权清晰、权责明确、政企分开、管理科学”的现代企业制度。上述表述清楚而准确地提出了对现代企业制的要求,但却不是为现代企业制度下的定义。那么,什么是企业制度和现代企业制度呢?
There are some vague and inaccurate references to the establishment of a modern enterprise system in China. For example, “the establishment of a modern enterprise system is a corporate transformation of an enterprise” and “the establishment of a modern enterprise system is based on the establishment of legal person’s property rights.” In view of the above reference, this paper tries to prove that the key to establishing a modern enterprise system is to clarify and standardize the organizational form of assets by analyzing the enterprise system in the United States and other western countries. To this end, we first study what is the enterprise system and what is the modern enterprise system. The Third Plenary Session of the 14th CPC Central Committee decided to establish a modern enterprise system in China that meets the requirements of market economy and economy, clear property rights, clear rights and responsibilities, separate government and enterprises, and management science. The above statement clearly and accurately put forward the requirements for modern enterprise system, but it is not defined under the modern enterprise system. So, what is the corporate system and the modern enterprise system?