乡镇企业与国有企业相比,更具备建立公司制度的条件。其一,乡镇企业推行股份合作制以后“产权主体”已很明确,而国有企业要把现在仍分散在各部门、相互扯不清楚的所有权职能,统一于一个机构来行使,必然要打破现有的利益和管理格局,难度很大;其二,乡镇企业推行股份合作制以后使本来就比国有企业灵活的内部机制更加灵活。当然乡镇企业 Compared with state-owned enterprises, township and village enterprises have more conditions for establishing a company system. First, the “property rights subject” has become clear after the implementation of the stock cooperative system by township and village enterprises. The state-owned enterprises must unify the ownership functions that are still scattered among the various departments and do not clearly understand each other. The interests and management patterns are very difficult. Second, the implementation of the stock cooperative system by township and village enterprises makes the internal mechanism that is inherently more flexible than state-owned enterprises. Of course township enterprises