良好的起步──四川22户企业探索建立新体制试验一年回顾

A good start──Review the experiment of exploring to establish new system in Sichuan

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。

Abstract The author says that, there have been a good start in exploring to establish new system 22 firms in Sichuan for a yaer. The efficiency of these experiment firms is far better than other common ones. What's more important, their reforms have been making big progress as follows: building up a new system of firms' property rights, changing firms' organization system, establishing new firms' management structures, practizing firms' new management system, reforming firms' accounting system according to the new one, separating social businesses from firms and forming a new relationship between governments and firms, running businesses in funds with overseas and cooperating with foreign firms and adjusting product mix and operating in many kinds of channels, and so on. All above those have laid a good foundation for the deeper reform experiment. The tasks for us from now on are as follows: emphasizing on solving the personification of firms' property rights, defining clearly the responsibilities and rights, practising the operator's operating assets responsibility system with firms' legal person properties, further separating social businesses from enterprises and put the relations between governments and enterprises in order, perfecting social security system, etc.