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一、建立二级企业法人笔者认为,对矿务局这样实行多层次管理的大型联合企业,应实行两级法人制度。一级企业法人为独立核算的矿务局,二级企业法人为相对独立核算的局下属矿、厂企业。具体做法是:让矿务局下属矿、厂在矿务局统一管理、统一计算产值、统一纳税的前提下,以核定的国家计划和各项经济技术指标为考核依据,独立核算、自负盈亏(政策性亏损在核定指标内),独立自主地对外开展经济活动。
First, the establishment of two corporate legal entities The author believes that such a multi-level management of mining bureau large-scale joint ventures, the implementation of two legal systems. A corporate legal person for the independent accounting of the Mining Bureau, two corporate legal representative of a relatively independent Bureau of the mine, factory enterprises. The specific approach is: under the premise of unified management of mining bureau, unified calculation of output value and uniform taxation, under the premise of subordinate mines and factories under the Bureau of Mines, based on the approved national plans and various economic and technical indicators, independent accounting and self-financing Policy-making losses are within the approved targets) and carry out economic activities independently and independently.