论文部分内容阅读
作者认为,四川22户企业探索新体制试验一年来已经有了一个良好的起步。不仅企业的效益大大地好于面上的企业,重要的是在重新构建企业产权制度,改革企业组织制度,建立新的企业治理结构,实施新的企业管理制度,按新会计制度要求改革企业核算制度,将企业办社会剥离出去,形成新的政企关系,大力开展对外合资合作和调整产品结构、发展多渠道经营等方面都取得了显著的成效,为改革试验的深入发展奠定了良好的基础。今后的任务是要搞好以资本为核心的企业运营、优化企业的资本结构,着力解决企业中的产权人格化,并落实其责权,实施经营者对企业法人财产的资产经营责任制,进一步剥离企业“办社会”和理顺政企关系,完善社会保障制度,对经营者的作用和收入要下决心解决等。
The author believes that the trial of the new system of 22 enterprises in Sichuan has already had a good start in the past year. Not only is the efficiency of the company greatly better than that of the enterprise, but it is important to restructure the enterprise property rights system, reform the enterprise organization system, establish a new corporate governance structure, implement a new enterprise management system, and reform enterprise accounting according to the requirements of the new accounting system. The system has divested enterprises into a society, formed new government-enterprise relations, vigorously carried out foreign joint ventures and cooperation, adjusted product structure, and developed multi-channel operations. It has achieved remarkable results and laid a good foundation for the in-depth development of reform experiments. . The task ahead is to improve the operation of capital-centric companies, optimize the capital structure of enterprises, focus on solving the problem of the personification of property rights in enterprises, and implement their responsibilities, and implement the asset management responsibility system of managers for corporate legal persons, and further divest them. The enterprise “run the society” and rationalize the relationship between the government and enterprises, improve the social security system, and resolve to resolve the role and income of the operators.