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建立现代企业制度是我国国有大中型企业改革的基本方向。根据国企改革的要求,到2005年底,全国大多数国有企业要基本建立现代企业制度。作为现代企业制度,它最明显的特征就是建立规范的法人治理结构,从根本上解决所有权和经营权的分离,促使企业把注意力转移到如何加强管理,提高效益,促进资产保值增值上来。国家不再直接干预企业的生产经营,由于企业自我经营,自我发展,因此迫切需要完善自身的内部控制系统,强化内部约束机制。内部
Establishing a modern enterprise system is the basic direction for the reform of the state-owned large and medium-sized enterprises in our country. According to the requirements of the reform of state-owned enterprises, by the end of 2005, most state-owned enterprises in the country should basically establish a modern enterprise system. As a modern enterprise system, its most obvious feature is the establishment of a standardized corporate governance structure, which fundamentally resolves the separation of ownership and management rights and urges enterprises to shift their attention to how to strengthen management, improve efficiency and promote the preservation and appreciation of assets. The state no longer directly intervenes in the production and operation of enterprises. Due to their self-management and self-development, the state urgently needs to improve its internal control system and strengthen its internal restraint mechanism. internal