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增强企业活力,特别是增强国有大中型企业的活力,一直是我国经济体制改革的中心环节。十几年来,采取扩大国有企业经营自主权、改革经营方式等措施,增强了企业活力。但是,这些改革措施基本上是“放权让利“这一思路的产物,还没有触及计划经济体制下的传统企业制度,因而长期困扰国有企业的产权不明、政企不分、企业负担过重、人员效率低下、自我约束机制不健全等问题,始终未得到根本解决。因此,《中共中央关于建立社会主义市场经济体制若干问题的决定》指出:“继续深化企业改革,必须解决深层次矛盾,着力进行企业制度的创新”;“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,是我国国有企业改革的方向”。“建立现代企业制度”的提出,是对党的十四大精神的一个重大发展,标志着我国企业改革进入了一个新的阶段。 一 所谓现代企业制度,它是反映社会化大生产特点的、适应社会主义市场经济体制需要的、体现企业真正成为国内外市场的法人实体和竞争主体的一种企业制度。《决定》叙述了现代企业制度的基本特征。从所述基本特征中我们可以看到:
Enhancing the vitality of enterprises, especially the vitality of large and medium-sized state-owned enterprises, has always been a central link in China’s economic restructuring. For more than a decade, measures such as the expansion of the operational autonomy of state-owned enterprises and the reform of management methods have increased the vitality of enterprises. However, these reform measures are basically the product of the “decentralization and profit-sharing” approach. They have not yet touched the traditional corporate system under the planned economic system. As a result, the property rights of state-owned enterprises have long been plagued with uncertainty, government and enterprise are not divided, enterprises are overburdened, and personnel are overloaded. Problems such as inefficiency and inadequate self-restraint mechanisms have not been fundamentally resolved. Therefore, the “Decision of the Central Committee of the CPC on Several Issues Concerning the Establishment of a Socialist Market Economic System” pointed out: “To continue to deepen enterprise reform, we must resolve deep-level conflicts and focus on innovation of the enterprise system.” “The establishment of a modern enterprise system is a major development of socialization. The inevitable requirement of production and market economy is the direction of China’s state-owned enterprise reform.” The proposal of “establishing a modern enterprise system” is a major development of the Party’s 14th National Congress and marks a new stage in China’s corporate reform. 1. The so-called modern enterprise system is an enterprise system that reflects the characteristics of large-scale social production and adapts to the needs of the socialist market economic system, embodies the legal entities and competitors who truly become domestic and foreign markets. The “Decision” describes the basic characteristics of the modern enterprise system. From the basic characteristics we can see: