中国企业制度的根本改革及外贸企业改革的思路

发布时间：2018-06-20 16:36

本文选题：建立现代企业制度 + 公司法　；参考：《广东对外经贸》1994年06期

【摘要】：正 "中华人民共和国公司法"于今年7月1日起正式实施。这是继我国经济核算制度全面改革、推行新的"企业会计准则"和"企业财务通则"之后又一个重大举措。以立法形式重塑具有中国特色的市场经济微观基础,建立现代企业制度,标志着我国经济体制改革已进入深层次阶段,加快了我国企业制度向国际规范接轨的步子。一、首先要冲出观念误区"公司法"的出台,标志着我国经济生活将进入一个新时期。主要是:发展混合经济模式将更广泛被采用,动态产权管理势在必行,利用外资无论在广度和深度上都会有新发展。然而,首当其冲的还是观念上的更新。从大的方面说,"公司法"至少在以下几个问题上有新突破。1.关于成立公司的目的"公司法"第五条提出:"公司在国家宏观调控下,按照市场需求、自主组织生产经营,以提高经济效益、劳动生产率和实现资产保值增值为目的。"简言之,公司就是以市场为导向,以盈利为目的。具体来说,这里包含了四层
[Abstract]:The Company Law of the people's Republic of China was formally implemented on July 1 this year. This is another important measure after the overall reform of our country's economic accounting system and the implementation of the new Accounting Standards for Enterprises and the General principles of Enterprise Finance. Reshaping the microcosmic foundation of market economy with Chinese characteristics and establishing modern enterprise system in the form of legislation indicates that the reform of our country's economic system has entered a deep stage and quickened the step of our enterprise system to the international standard. First of all, we should break out of the misconception of "Company Law", indicating that our country's economic life will enter a new period. Mainly: the development of mixed economic model will be more widely used, dynamic property management is imperative, the use of foreign capital in both breadth and depth will have new development. However, the first to bear the brunt is the renewal of ideas. On the big side, the Company Law has made a breakthrough on at least the following issues. With regard to the purpose of establishing a company, Article 5 of the Company Law states: "under the state's macro-control and in accordance with the market demand, the company independently organizes production and management in order to improve economic efficiency, labor productivity and realize the maintenance and appreciation of assets." In short, the company is a market-oriented, profit-oriented purposes. Specifically, there are four layers.
【分类号】：F279.2

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