一、健全企业产权监督机制企业改制脱钩后的保留企业在经济和管理上实行独立核算、自负盈亏的管理模式。由于脱钩企业没有对外转让产权,仍然属国有资产,上级部门对企业的资产安全和增值应承担起管理上的责任。党的十五大确定国有企业要“建立有效的国有资产管理、监督和营运机制,保证国有资产保值增值,防止国有资产流失。”党的十五届四中全会《决定》重申了这一要求,并强调要“过渡到 First, improve the mechanism of corporate property rights monitoring system After the reorganization of enterprises to retain enterprises in the economy and management of independent accounting, self-financing management. Since the decoupling enterprises did not transfer their property rights to the outside world, they still belonged to the state-owned assets and the superior departments should assume the management responsibility for the assets safety and value-added of the enterprises. The 15th National Congress of the Communist Party of China confirmed that state-owned enterprises must “establish an effective mechanism for the management, supervision and operation of state-owned assets, ensure the preservation and appreciation of state-owned assets and prevent the loss of state-owned assets.” The Decision of the Fourth Plenary Session of the 15th CPC Central Committee reiterated this requirement , And stressed the need to "transition to