一、现代企业制度的内容及特征现代企业制度就是建立权责明确的产权制度。企业中国有资产所有权属于国家，企业拥有包括国家在内的出资者投资形成的全部法人财产权；企业是享有民事权利，承担民事责任的法人实体；企业以其全部法人财产，依法自主经营，自负盈亏，照章纳税，为 I. The content and characteristics of the modern enterprise system The modern enterprise system is the establishment of a clear system of rights and responsibilities. The ownership of assets owned by enterprises in China belongs to the state, and the enterprise owns all legal person property rights formed by the investment of the capital contributors including the state; the enterprise is a legal entity that enjoys civil rights and assumes civil liability; the enterprise, with all its legal person assets, operates autonomously according to the law and assumes its own profits and losses. Pay taxes according to the regulations.