当前，某些股份制企业在董事会成员兼经理人员与企业财产之间，并没有建立起一种将财产权力和财产责任结合起来的机制，经理层还照样享有支配财产的权力却不用承担资产责任和财产损失，他们所要对之负责的事实上仍然是上级而不是股东。从近几年的实践来看，由于不少企业搞所谓 At present, some joint-stock enterprises have not set up a mechanism that combines the property rights and the property responsibilities between the members of the board of directors and the managers. The managers still have the right to dominate the property without assuming the responsibility of assets The loss of property, what they are responsible for, is in fact still a superior, not a shareholder. From the practice in recent years, because many companies engage in so-called