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建立现代企业制度,可以简要地概括为三个要点,即以完善的公司法人制度为基础;以有限责任为特征;以公司的治理结构为代表。而完善公司法人制度,关键是确定法人财产权。在传统的计划经济体制下,国家是唯一的投资主体、运营主体和利益主体。国有企业作为国家行政机构的附属物,没有独立的法人地位。在实行有计划的商品经济过程中,国家通过《企业法》等形式,建立了企业法人制度,但还是不完整的法人制度,国有企业名义上有法人地位,却没有法人所必须具备和独立的财产权,难以建立起财产约束机制,只能负盈不负亏,国家对企业实际上仍负有无限责任。企业法人财产制度的实质,对国有企业而言,是确认国家拥有所有权,企业拥有独立的法人财产权,并以此享有民事权力,承担民事责任,解决企业从有人负责到有能力负责的问题,实行企业民事权力能力和行为能力的统一,使企业真正成为能够自主经营,自负盈亏,自我发展,自我约束的法人实体和市场竞争的主体。而要完善企业法人制度,
The establishment of a modern enterprise system can be briefly summarized as three points, that is, on the basis of a sound corporate legal person system, limited liability, and on behalf of the corporate governance structure. The key to perfect corporate legal person system is to determine the legal person’s property rights. Under the traditional planned economy system, the state is the only investment entity, operator and stakeholder. As an adjunct to the state administration, state-owned enterprises do not have an independent legal person status. In the process of implementing a planned commodity economy, the state has established an enterprise legal person system through such forms as the “Enterprise Law.” However, the state still has an incomplete legal person system. The state-owned enterprises have a legal person status in the name of their legal person, but they do not have the necessary and independent legal person status Property rights, it is difficult to establish a property restraint mechanism, can only afford to pay up, the state actually still has unlimited liability to the enterprise. The essence of enterprise legal person property system is that, for the state-owned enterprises, it is to confirm that the state owns the ownership and the enterprise has independent legal person’s property rights, so as to enjoy the civil power, bear the civil liability, and solve the problem that the enterprise is in charge from someone to ability and responsibility The unification of corporate civil power and capacity enables the enterprise to truly become the main body of legal entity and market competition capable of operating independently, assuming self-financing, self-development and self-restraint. And to improve the corporate legal system,