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我国国有企业股份制改造的最终目标是建立起产权关系明晰的现代企业制度,以实现企业经营机制的根本转换。要判断我国目前的股份制改革是否已经建立起现代企业制度,首先必须全面而准确地理解现代企业制度的内涵。目前理论界比较一致的看法是,现代企业制度必须具备以下三个基本特征:第一,企业法人财产制度。企业作为市场竞争的主体,必须具有人格化的独立的法律地位,即具有民事权利能力和民事行为能力,依法独立享有民事权利和承担民事义务。企业法
The ultimate goal of the reform of the shareholding system of state-owned enterprises in our country is to establish a modern enterprise system with clear property rights relations so as to realize the fundamental transformation of the operating mechanism of enterprises. To judge whether the current shareholding system reform in our country has established a modern enterprise system, we must first of all understand the connotation of the modern enterprise system in a comprehensive and accurate way. At present, the theoretical circle is more consistent view that the modern enterprise system must have the following three basic characteristics: First, the corporate legal person property system. As the main body of market competition, enterprises must have a personified and independent legal status, that is, they have civil rights and civil capacity, and independently enjoy civil rights and assume civil obligations in accordance with the law. Business Law