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在当前市场经济条件下,如何科学、合理地确定市场运作主体——企业法人,特别是通信联合企业的法人主体,并对其行为加以规范,这是我们今天所面临的亟需解决的难题。随着我国会计制度与国际接轨,尤其是资本金制度的建立,为我们提供了新的思路。本文试以电信企业为例,对通信联合企业的法人制度与产权体系进行探索,旨在消除实践中的困惑。(一)企业法人根本特征在于独立核算盈亏企业法人制度是商品经济的产物,是构成市场经济运行机制的基本要素。根据我国先后颁发的《民法通则》、《企业法人登记管理条例》等法规定义:企业法人
Under the current market economy, how to scientifically and reasonably determine the main body of the market - the legal entity of corporate juridical persons, especially the joint-stock cooperative enterprises, and regulate their behavior are the problems that we are now facing urgently to be solved. With China’s accounting system and international standards, especially the establishment of the capital system, provides us with new ideas. This paper tries to explore the legal entity system and property rights system of telecom enterprises by taking telecom enterprises as an example, aiming to eliminate puzzles in practice. (1) The essential feature of an enterprise legal person lies in the fact that the legal entity system of profit and loss accounting independently is the product of the commodity economy and the basic element that constitutes the operating mechanism of the market economy. According to the “General Rules of Civil Law” and “Regulations on the Registration of Enterprise Legal Persons” promulgated by our country, such laws and regulations as: Corporate