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在企业改革取得阶段性成果的基础上,国家提出深化企业公司制股份制改革的重大决策,这为军工企业改革指明了方向。目前,我国军工企业在资产组织制度上存在产权置虚的问题,表现为:企业仅具有名义上的法人地位,不能自负盈亏,企业所有权处于虚置状态。军工企业传统公有制遗留下的弊端与现代企业发展目标形成矛盾。因此,必须确立军工企业的市场主体地位:明确企业产权关系,实行公司法人制度,改善企业责权不明、流转不畅的现状。
On the basis of the phased achievements made in the reform of the enterprise, the state has made major decisions on deepening the reform of the joint-stock system in enterprises. This has pointed out the direction for the reform of military and industrial enterprises. At present, there exists the problem of property rights deficiency in the asset management system in our country’s military enterprises. The performance of the military enterprises is as follows: the enterprises only have the nominal legal person status, can not be responsible for their own profits and losses, and the ownership of the enterprises is in a virtual state. The drawbacks inherited from the traditional public ownership of military industrial enterprises have contradicted the development goals of modern enterprises. Therefore, it is necessary to establish the market dominant position of military enterprises: clarifying the relationship between property rights of enterprises, implementing the corporate legal person system, and improving the status quo of unclear responsibility and circulation of enterprises.